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It comes with the same black remote that accompanies the HT32S, with the playback and volume keys coloured grey to differentiate them from the rest of the buttons. The menu controls are located at the top within easy reach of the thumb and everything is clearly labelled. The only confusing aspect is the inclusion of ‘LG EQ' and ‘EQ' buttons, which appear to do the same job.

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That USB port on the front panel will be of great use if you've got loads of digital content on your PC and want to relocate it to the living room. The unit happily accepts DivX, MP3, WMA and JPEG, and will also play them from CD or DVD, but DivX HD and XviD aren't on the agenda. You can also rip tracks from the radio or an audio CD as MP3 files onto a connected USB stick, although they're stored as ‘TRK_001' and the deck offers no means of renaming them.

The HT304SU decodes Dolby Digital and DTS soundtracks and its Virtual Surround Matrix is said to expand the soundstage from 5.1 to 10.1 using clever acoustic techniques - in our experience with other LG systems this usually delivers a fuller soundstage. It's joined by a range of other EQ modes for music (Pop, Classic, Jazz, and Rock), three Pro Logic II modes (Movie, Music and Matrix) plus Bass, Natural and MP3 Opt modes, the latter boosting the quality of compressed music playback.

Other features include DVD upscaling to 720p, 1080i and 1080p, Last Scene Memory (which picks up where you left off even when you remove the disc), photo slideshows and a x1.5 playback mode that speeds up the video but keeps the sound intact.

The onscreen design is typically basic for a budget product - a far cry from the sophisticated GUI of LG's Blu-ray players - but it's pleasant enough. The setup menu's cursor is responsive, the graphics are cute and colourful and the structure is logical. Crucially, it allows you to set the size, volume and distance from listening position of each speaker. HDMI output resolution is set using a dedicated button on the remote.

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