Warner has supplied both next-gen editions with matching Dolby TrueHD 5.1 surround tracks (48kHz/16-bit), but this Blu-ray is also graced with an additional PCM 5.1 surround option (48kHz/16-bit/6.9mbps). Right upfront, the PCM sounded a bit louder, but after some level matching, a direct A/B comparison of several scenes revealed only slight differences. Although I'm sure this disc will stir up the whole TrueHD vs PCM debate, either way you slice it, the action scenes in '300' deliver the kind of demo-worthy audio that should be pure nirvana for any home theater enthusiast.