Polk’s new SurroundBar 360, which the company demoed at CES 2008, will ship in September for $1199.95. According to Polk the SurroundBar 360 DVD Theater is the best performing single-speaker surround sound theater system on market. The company uses patented SDA surround digital technology to deliver surround sound from single speaker system with eight drivers. The speaker comes with a CD/DVD player that uses a DCDi video upscaler capable of upconverting SD video to 480p, 720p or 1080i resolution. The system uses an integrated powered amplifier so there is no need of additional A/V receiver. According to Steve Guttenberg of The Audiophiliac blog the SurroundBar 360 makers a fair amount of bass on its own. In Polk’s demo he assumed that there was a sub-woofer somewhere in the room, but in fact the speaker produced a big, fat bass sound all by itself. Overall the SurroundBar 360 sounds a good system for those who don’t want clutter of multiple speakers and wires in their room. But a single speaker can’t match the surround sound effect you get from multiple speaker arrangement.