A new Home Theater Scaler Plus from Gefen delivers multiple audio/video functions in one streamlined box. Not only does it scale video signals in high definition resolutions from 480i to 1080p, it supports legacy and high definition formats, converts analog A/V to digital, and enables source switching so the user can connect and access several sources from the same display. The unit comes equipped with inputs for component video with left/right audio, composite/s-video with left/right audio, and two HDMI inputs each with digital TOSlink and S/PDIF audio. Each A/V format, when selected, is output in the HDMI format with audio delivered alongside the HDMI signal in both digital audio formats. Selected video may be up and down scaled, with additional high performance refinements based on dual scaling engines, video adaptive de-interlacers, advanced color engine technology and less than one frame delay for non-stop, real-time action. Installation is plug and play easy, making it effective for both pros and consumers alike. An IR remote gives access to all preferences, controls and source selections. Just $499 gets you this multi-purpose switcher/scaler/converter, ideal for any home theater system seeking to integrate old and new devices and output true high definition resolutions up to 1080p. The Gefen Home Theater Scaler Plus is completely HDCP and HDMI compliant, making it well suited for long-term applications.