Our Samsung unit was something like $400.00 after rebate if I recall correctly. It's a combination Hidef/StandardDef DirecTV and Over-the-Air receiver.

I like its guide system much more than the Tivo guide, it's much faster and more visually attractive. I just wish it was a PVR, too.

Edit: Note that mine is "last year's model", which is missing one feature compared to the current Samsung model. The current model can take an external video source, such as from a VCR or DVD player, and upscale it to highdef resolution. Ours doesn't do that unless the source device has a cable-TV output and you tell the Samsung to go watch Channel 4. That method doesn't result in particularly good video quality for the upscaled material, I would assume that the current model would do better with a direct video connection.
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Tony Fabris