I checked many other players and the signs kept pointing to Toshiba. The SD2700 gets high marks, but the SD2710 is a little newer and can also play MP3s, which the 2700 can't. It's hard to ask for better value for money for a great player with multi-format compatibility, great output options and ease of use find use The price is great and Toshiba has a long history of strong products. The only downside is that there are a lot of little buttons on the remote to look at, not just touch. Otherwise, buy the 2710 today!
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