The LG HT304 5.1 HDMI upscaling home theatre system produces 300W of sound, through 5 black oval speakers and a sub-woofer. Plays DVD's and upscales them to 1080P for improved picture quality. The LG HT304 has a 10.1 Virtual Sound Matrix (V.S.M) for 10.1 virtual surround sound. Plays back DVD+/-R, DVD+/-RW, audio CD, CDR/RW, JPEG, MP3 with ID tag, WMA formats. Also features a radio, remote control and 1 HDMI connection.