We've always hung back on buying a blu-ray player until the price came down - which is now. This is a really good value little box.
A lot of blu-ray discs come with a warning that they can take 3 minutes to load - this player does it in about 5 seconds.
Compared to a friend's more expensive (but slightly older) player, the upscaling of DVDs is MUCH better on this unit. DVDs tend to sound quite bass-heavy though.
Playing blu-rays, the sound is clear and balanced - nice amount of bass, but balanced across the whole frequency spectrum. Haven't got round to the internet stuff yet, as we haven't got any Ethernet cables that reach from the router to the living room.
In my opinion, if you've been hanging back on getting one you should absolutely grab this while it's on sale.