I think you'd have a hard time discerning the difference between the two in terms of performance on specifically DD and DTS - reviewers have gotten to a point where they basically uniformly praise the DD/DTS performance of processors. Many of the "better" processors sport proprietary surround modes that differentiate them from the competition - Lexicon's Logic 7 is a prime example. Also, with so many new formats, some processors support more than others (Dolby Pro Logic II being a good example). But straight DD/DTS decoding is likely to be performed by the same chips even in different processors from different companies. -Kirk