This is for the new Panasonic RV31. It’s a great machine especially for the money. All the bells and whistles. You don’t need DTS decoder etc... since your home theatre receiver will have one. Anyways, it already sound good just as is, if using any pair of good speakers- even thru a regular stereo! The MP3 format is great as it doubles as my CD/MP3 player as well as DVD. So Audio and video together in one unit-space saver. I pop in a CDR with 150 songs and who cares if I only have one slot for discs. The pain is that you don’t know what songs are what on when playing back MP3s as it doesn’t list the name of the songs. One good thing about this machine is it will read every conceiveable type of disc whether scratched or not. Many other machines either skip or freeze when it’s unable to read the data. So thumbs up for Panasonic. Be careful not to buy a cheap DVD player as you will run into these problems. Component out is a nice feature. Don’t go overboard on the wire you decide to buy, esp given the price of this machine. Got mine in Bangkok for Bhat 9000 all in (taxes included) but its available in India too ...so dont know the price. I watched Shriek and Gladiator on it and the pictures came out crips. I don’t use a home theatre sound system and find it sufficient.