Absolutely brilliant, i'm no Audiophile, but i do love my music and the quality of it.
Had this bought for me for a birthday present and couldnt have chosen a better one myself for the price.
I use this connected to my PS3 to play games and watch blu-rays mainly, but have also tested a DVD in the unit itself and here are my findings.
Gaming: Gran Turismo 5 is a must have game for this, you really appreciate the positioning of the cars with the 5.1 surround all around you, you know where to block them, and to hear a Ferrari's acceleration through them is sensational! Also good for the Call of Duty series, always nice to know when the sneaky enemy is creeping behind you!
Blu Rays: More of the same, sound quality is superb. And makes you realise why you would sit back and accept watching a film without surround sound.
DVD (through supplied DVD player): Excellent, tested this with Band of Brothers. Plenty of explosions (the subwoofer passes with flying colours) and you can hear the bullets whirring around you, something that adds excitement to this excellent series.
Now for connections.. I have my 37" Samsung LCD connect to my PS3 via HDMI cable, then the sound from my playstation is output into the back of the DVD player via Optical Cable. (I never found a helpful enough review on how these were connected, but it really is that simple! then go to PS3 sound settings/audio output/Optical Cable/Dolby 5.1 and you're done)
When connecting through tv, i connected through HDMI into the HDMI out port at the back of the DVD unit. Go through the settings to find it, but if you're using it with a Samsung TV, use Anynet+ to automatically find the surround sound system and you're good to go!
I also use this to play music from iPhone and MacBook Pro using the auxilliary function. Standard Jack (for headphone socket) to RCA (Red+White cables) does the trick here! Great sound quality, great bass courtesy of Sub Woofer.
Fully Recommended, especially at that price.
Only point which may confuse people, when using through optical cable, go to function 'D, in', now wait about 7 seconds for the sound! it confused me when no sound was coming out and that is why, there is a slight delay!
Hope this review helped..