The $399.99 BDP-S300 was Sony's first "entry-level" Blu-ray offering, released in mid-2007. This is a Profile 1.0 player, which means it does not have the secondary audio and video decoders needed for picture-in-picture playback, nor does it offer BD-Live Web functionality. The BDP-S300's back panel has HDMI, component video, S-video and composite video outputs. Output resolution options through HDMI are 480i, 480p, 720p, 1080i, 1080p/60 and Source Direct, which outputs every source at its native resolution. In Source Direct mode, the player will output the native 1080p/24 format of most Blu-ray films. Through the component video output, 1080i is the highest output resolution allowed for Blu-ray, and 480p is the highest output resolution allowed for standard-definition DVDs.

In terms of audio outputs, the BDP-S300 has HDMI, coaxial and optical digital audio, and two- and 5.1-channel analog audio outputs. You can't bridge the two- and 5.1-channel analog outs to create a 7.1-channel system. The BDP-S300 has built-in Dolby Digital Plus decoding and will pass uncompressed PCM over HDMI or analog audio. However, it does not have onboard Dolby True-HD or DTS-HD decoding, nor will it pass these high-resolution audio formats in bitstream form over HDMI.

The BDP-S300 supports BD, DVD, CD, MP3 and JPEG playback through its disc drive. It does not include an Ethernet port for BD-Live Web functions or firmware updates. To update firmware, you must download the new software from the SonyStyle website and load it onto the player.

High Points
• The player can output 1080p/60 or 1080p/24 via HDMI, and its image quality with high-def movies is excellent
• The BDP-S300 also does a nice job of up-converting standard-definition DVDs, offering good detail and minimal digital artifacts

Low Points
• It does not support BonusView (picture-in-picture functionality) or BD-Live (the ability to access interactive Web content)
• This player does not decode Dolby TrueHD and DTS-HD or pass it in bitstream form over HDMI
• Start-up and disc navigation are slower than you'll find on newer Blu-ray players, especially with Blu-ray discs that use a lot of BD-Java in their menus.

Conclusion
The BDP-S300 was a great value and fine performer when it was first released in mid-2007, but newer models offer better features for a lower price. Sony just released the new Profile 1.1 BDP-S350, which is the same price, but offers better high-resolution audio options and is BD-Live-ready, with an Ethernet port.