Designed as the ultimate surround sound amplifier, this $10,000 piece of gear will make any audiophile drool. The press release has the details (a little technical) but here goes…it has full audio processing and advanced video processing with upconversion and deinterlacing courtesy of an on-board Gennum video processor. There are eight HDMI audio/video inputs with two independent HDMI outputs (each supporting different output resolutions). Of course, the SP3 will decode all of the advanced codecs including PCM, Dolby Digital Plus, Dolby TrueHD, DTS-HD High Resolution Audio and DTS-HD Master Audio. In keeping with its audiophile heritage, the SP3 will include balanced audio inputs and outputs as well as traditional RCA inputs and outputs.