While this innovative and intriguing product failed to take the top prize at CES, the Cell Processor-powered 3D HDTV from Toshiba has just about every feature you could ever imagine, and on top of that, the picture quality (colors, black levels, clarity) is extremely impressive. Arguably though, the most talked about feature of the Cell TV was the real-time 2D-to-3D conversion that the set is capable of doing, regardless of the input content (home video, pictures, movies, video games). Now, just because it was the most talked about, doesn’t mean it looked the greatest. Some people were more than pleased with the results, while there were those of us that appreciated the effort, but were ultimately unimpressed by the effect. Nonetheless, we think that the presence of the 2D-to-3D conversion feature could be a major factor when it comes time for the consumer to make the jump into 3D, regardless of how good it looks, because it will effectively make all of their content 3D, and that translates to more perceived value. Of course, Toshiba is not alone in the conversion market. Competitors like Samsu

ng, JVC and others were demoing their own 2D-to-3D conversion material (with similar results) but it wasn’t clear how the effect was being achieved (whether it was the TV or some other piece of hardware). All in all, the Cell TV is a promising entry from Toshiba. The conversion might not blow you away, but we found it hard to find fault with any other aspect of the unit. This one could be a real winner for Toshiba when it’s paired with their Blu-ray 3D player, the BDX-3000.