I bought a DV-250 and thought it was phonomenal and probably the best DVD player I have ever used. I bought the DV-260 and thought it looked slightly more stylish than the 250, plus it had a JPEG Viewer and most importantly "Progressive Scan". Well, the menu display is the same as the DV-250. I like the color control (really nice addition). The JPEG Player on the Panasonic S35 is light years faster than this pokey JPEG player. What were they thinking? I know it's not a good reason or a reason to buy a DVD player, but it's speed is so slow (it takes a minute to view any JPEG picture I have unless it's extremely small). This player can't play several DVD-Rs that my 250 can. This player is noisy compared to the 250 also. Maybe I got a lemon, and I hope I did. It does play all the XVCDs I have created, some drag though. It's not a bad player by any means, but it seems different than the 250. The 250 can be had for $69 @ Wal-Mart now and the 260 is $88. I spotted the Panasonic S35 for $89 @ Target and had Wal-Mart match the price (I can use that $10 towards my much needed DVD-R collection).