Our review:Item Description:Experience the next wave of home entertainment with this Blu-ray Disc player, featuring Dolby TrueHD and BD-Live compatibility. Featuring BD-Live compatibility, you can take full advantage of the Bonus View feature of select Blu-ray movies as well as acquire the latest features and updates as they become available. This player also outputs a Full 1080/24p True Cinema picture, plus upscales your existing DVD collection to 1080p when using the HDMI connection. Superior picture quality isn't the only thing you'll notice, the BDP-S350 comes with Dolby TrueHD which delivers sound as stunning as the high definition picture itself. Bringing it all together is the icon based Xross Media Bar, which provides simple navigation of the player's menu system. Quick start-up mode allows operation in less than 6 seconds from when Sony Blu-ray Disc player is powered on. Dolby TrueHD delivers lossless studio master quality audio designed specifically for high definition entertainment like Blu-ray Disc. An incredible sound stage, dynamic range and a stellar Home Theater experience await you with Dolby TrueHD. With up to 7.1 channels of surround sound and audio that is indistinguishable from the original studio version, Dolby TrueHD/DTS-HD promises you an extraordinary surround experience. DVD Upscaling via HDMI gets the most out of your existing DVD collection by upscaling standard definition video to near HD quality. Precision Cinema HD upscale uses high bandwidth digital-to-analog conversion and processing to detect image changes at the pixel level, rather than at the level of whole scan lines. Additionally, separate algorithms are used to process the moving and still parts of an image, resulting in sharp backgrounds with moving objects that are free from motion artifacts. Ethernet port provides connectivity to a home broadband connection so you can download network updates.
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Buyer Testimonials
Average Buyer's Review:
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Only if you must have one.
Had a case of the wants based on all the glowing reviews of a better picture. The first generation machines appeared to have had too many downsides but this second generation addressed some of those problems. But there are still issues. How good a picture you see on your TV will depend on the quality of your equipment and the quality of the production of the Blu-ray disc which you have no control over and to my knowledge know way to know until it's plugged in, they're not all the same. Of the four discs I tried, three worked and one didn't. The one the didn't worked appeared to be flaw free it just would not load, the other three worked fine. Was there a remarkable huge difference in picture quality, no despite what some have stated. I looked at four displays at Best Buy and had the same impression there but I still bought the Sony, brought it home and decided it wasn't worth it, it's going back today. I'll wait until the cost comes down, and it will, then I'll try again. By the way Sony tech support for this model is weak, sounded as if I was talking to a Munchkin from Mars.
Buyer's review: 
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Finally!
I'll grant that I only bought it because I got it close to my $300 benchmark but this is a good solid player. I own a nice Onkyo receiver that will handle all the audio codecs out there so I have no need for advanced decoding in a player. I'm not really interested in BD Live either. The boot time is greatly improved and I can't hear the fan at all. I would like to see zoom at slo mo but given the enormous amount of data a player would have to process to accomplish that I doubt I'll ever see it on a player I'd buy. Set up is cake if you know the lingo but if you answer a few questions in quick setup anyone should be able to get it done quick. I wouldn't suggest you get into advanced setup unless you know what you're doing but should you get in trouble there is a return to factory defaults.
As expected the picture is beautiful. I can't comment much on sound until I pick up some discs with good sound tracks. Upscaling is way better than the 300 and my regular upscaling player (also Sony) but not as good as my HD DVD deck.
Buyer's review: 
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They got it right.
Great product. easy set up. So far no complaints at all. Was worried about firmware updates but so far have not had to do anything but plug it in. This is the blu ray player to get....
Buyer's review: -
Almost Perfect
The player is sleight in appearance, but solid in its construction and it feels sturdy, with a good amount of heft. It has quick load times, especially when the "Quick Menu" option is turned on. It bitstreams the advanced codecs (Dolby TrueHD, DTS-HD High Resolution & Master Audio) without any trouble and decodes TrueHD over HDMI flawlessly. The BonusView features work without any problems, but the player still has not received its firmware update to do BD-Live. Since the player doesn't decode DTS-HD HR or MA, any BonusView secondary audio that contains a DTS-HD mix will only be played back using the legacy DTS core.
More negatives are the confusing wordings of the player's setup menu, which make it somewhat timely to get the player to decode and/or bitstream and display the proper aspect ratios, etc. exactly as you want it to.
Other than that, it is nearly perfect, playing 1080p/24 material flawlessly, but it hiccups on interlaced material, failing the HQV tests on 1080i material, so if you have a television that de-interlaces 1080i properly, it is best that you allow the TV to do it rather than this player. Unfortunately, the player does not have a "native" mode that will automatically transmit the native resolution on the disc; you can only set it to output a particular resolution (i.e. 720p, 1080i, 1080p) so, you'll have to go into the menus and switch resolution outputs whenever you encounter a 1080i disc, assuming you have the player set to output 1080p.
Buyer's review: 
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Did not work out of the box.
Perhaps this is a fine machine and I just got a lemon. I could not get it to play any dvd. I did not have a bluray disk to try so instead tried 6-7 of my dvd disks. Not one would play. I spent 1 1/2 hours with customer support to no avail. At one point it would not reject the disk I put in. So, probably just a defective machine. I just expect things I pay $400 for to work. I am now afraid to try another one as hooking/unhooking anything from my home theater is a process I do take lightly as it is time consuming no matter what I do. I would probably give this a couple stars for fairness but I did not find the Sony tech person to be very helpfull.