DESC: You’ll find very little differentiation between most entry-level home theater receivers: passable performance, negligible processing capabilities and little (if any) versatility. The TX-SR304 5.1-channel home theater receiver doesn’t follow that well-trodden path. By giving you the connections to the A/V components on everyone’s lips today—HDTVs, digital video recorders, gaming consoles, etc—the TX-SR304 wants to broaden your entertainment possibilities, not limit them to basic DVD and CD playback. Naturally, you’ll want the audio quality associated with the Onkyo name. That’s why we’ve included the circuitry and quality parts found in other Onkyo home theater receivers: Optimum Gain Volume Circuitry, 192 kHz/24-bit DACs, a 32-bit DSP chip, and an H.C.P.S. (High Current Power Supply) transformer. Finally, keeping in line with what’s really important, the TX-SR304 provides a user-friendly, accessible solution to home entertainment.