Gus6464,
Thank you for jumping in, I completely agree with you concerning the video.
About the audio, as far as I know the A35 will decode the new formats internally and output them through it's 5.1 outputs which I can connect to my Rotel recievers 5.1 inputs, correct?
If the above is true my original question stands, is the Toshiba A35 the HD player for me, remembering that I must have 5.1 outputs?