For anyone who may want to know:
i upgraded to this player from an old budget Sony player and where I can't say anything about picture improvement as I'm using a new tv so picture looking better anyway I am very pleased to say that after watching a few bluray's can report that the sound is significantly better!
Particularly the bass and rear surround and the whole audio experience has more punch.....
no idea why it's so much better but it really has made a difference.....loving the bass! I had thought my sub was a bit naff but all is well!