With the advent of Blu-ray players and advanced, hi-def gaming systems and all that they require, it has become increasingly important to have a centralized unit that can handle not only the latest audio formats, but also the centralizing of your HDMI sources. A recent quote from a popular TV show comes to mind, "Is there anything that money can't do?" If you have the means, you can get any number of high-end pieces to act as a video and sound hub for your AV\/gaming needs, but for those without limitless resources, but with enough to get Blu-ray and the occasional Xbox 360 or PS3, there needs to be an economical answer to this need. The $399 HW-C700 receiver is Samsung's answer which packs many of the functions of a full-size receiver into a smaller chassis. This is a unit that can work with a large system but is also good for smaller living spaces where a larger component system is simply too much for the budget to support. \n\n\nDiscuss "Samsung HW-C700 AV Receiver Review" here. Read the article.