Best Value Hdmi Receiver What Is Good Receiver 7.1 For HDMI Upscaling And HDMI Switching For $400 Or Less?

What is good Receiver 7.1 for HDMI Upscaling and HDMI Switching for $400 or less? - best value hdmi receiver

I bought a Toshiba REGZA 46XF550U 46-inch 1080p 120Hz LCD HDTV and was wondering what kind of receiver should I buy to print the full potential of television, without much use $ $. I have Mediacom cable connection of HD (1080i max) and a Blu-ray .... I installed a 5.1-speaker system in the ceiling.
Can someone me a good receiver for a good value, supports HDMI switching and HDMI upscaling without much.