A peer to the BD-MPC30, the BD-MPC40 differs only cosmetically in that it features black wooden cabinet speakers versus black synthetic finish speakers. In all other ways, the BD-MPC40 is essentially a duplicate of its peer. For instance, specifically designed to complement Sharp’s Aquos LCD TVs, the BD-MPC40 features an Aquos Pure Mode that automatically measures the aspect ratio of the film being played and then utilizes it to optimize the television for a perfect display. In addition, the Sharp BD-MPC30 comes equipped with an HDMI 1.3 digital output with x.v. color that allows one to transmit only the highest quality audio/video signals via one cable, thereby allowing blu-ray discs to be seen in complete 1080p/24Hz high definition. The BD-MPC40 also incorporates Dolby TrueHD and DTS-HD Master Audio surround sound capabilities for a genuine theater sound experience, not to mention an Aquos LINK feature that allows one to control the BD-MPC40 in conjunction with an Aquos TV through one single remote. Lastly, the BD-MPC30 supports BD-ROM Profile 2.0, BD-Live, BD-ROM/RE/R, DVD Video, DVD-RW/R, DVD +RW/R, and audio CDs. The Sharp BD-MPC40 retails for $799.99 (same as the MPC30) and comes with a 1 year limited warranty.