I bought a $200 Sony set at Circuit City couple of years ago, for $180 after coupon. It only has one digital coaxial and one optical audio input (and several analog inputs), so I've had to buy a couple of switches to get around that... For a small room it's plenty, and has decent power and clarity for the price. It'll do Dolby Digital and dts 5.1, and Dolby ProLogic II, but that's all I need in this room. 7.1 would be overkill, and I don't have the budget yet to care about Tru-HD.