This apparently have a DVD drive attached (Not sure if blueray capable)
eBay India: EG-M32B FULL HD 1080P Blu-Ray MKV HDD WiFi Media Player (item 110487547056 end time 30-Mar-2010 10:16:12 IST)
And this one is without the drive..
eBay India: EG-M31B FULL HD 1080P Blu-Ray MKV HDD WiFi Media Player (item 110498947474 end time 26-Mar-2010 02:35:26 IST)
Both have excellent support for HD audio!! Look at the specs.
eBay India: EG-M32B FULL HD 1080P Blu-Ray MKV HDD WiFi Media Player (item 110487547056 end time 30-Mar-2010 10:16:12 IST)
And this one is without the drive..
eBay India: EG-M31B FULL HD 1080P Blu-Ray MKV HDD WiFi Media Player (item 110498947474 end time 26-Mar-2010 02:35:26 IST)
Both have excellent support for HD audio!! Look at the specs.