Sound & Vision compared three Blu Ray players, the Samsung BD-P1000, the new Panasonic DMP-BD10, and the PS3. They liked the PS3 the best.
"Getting back to our trio of Blu-ray Disc players, my personal favorite was the PlayStation 3. This machine's picture and sound quality were nothing short of stunning, and its HDMI 1.3 connection and built-in Dolby TrueHD decoding give it a layer of future-proofing that the other players currently lack. I also appreciated its multichannel Super Audio CD playback and 60-GB hard disk for storing compressed music files. And even though I don't have much use for the PS3's gaming capabilities, I definitely got a kick out of Resistance: Fall of Man. The PS3's $600 price - several hundred less than the others - also goes a long way toward making it the Blu-ray Disc player of choice."