If you've been waiting for the perfect unit to come along before replacing that obsolete DVD player you're currently using, look no further. Harman/Kardon's DVD 31 is a progressive-scan player that can chew up almost any alphabetic combination you can think up: DVD-Audio, DVD-Video, WMA, CD, MP3, DVD-R/-RW, DVD+R/+RW, CD-DA, CD-R/-RW, CD-ROM multisession, 24/96 audio discs, and videoCD. Pixel-by-pixel processing upconverts images to progressive-scan component video output. The player also features digital-video circuitry to reconstruct the 3:2-pulldown process, so you get the full 60-frame playback with progressive-scan image quality for your DVD-Video. A long list of connections rounds out the package: component video, S-video, composite video, coaxial and optical digital audio, and multichannel and stereo analog audio. One last surprise for you: All of this retails for just $349.