Functional Condition:   Tested with attached TV. DVD-ROM Smoothly opened and close VCR Tested with  NTCS VHS  Presents high quality clear & sharp picture.

Unit appears good working condition

Record future doesn't tested.

Cosmetic Condition: Very Good fresh factory silver color may

have some minors or notice able  scratches . Rating 8.5-10

Record From Camcorder-Camera       DV to VCR-DVD

     From TV to DVD-VCR

     From VCR-to DVD

From DVD to VCR

User manual support page download:

http://shop.panasonic.com/shop/model/DMR-ES40VS?support

Content of pakage:

CONTENT OF PACKAGE:

Panasonic player

 two prong Power cord

NEW Cellnet 6' AV Cable

Remote Control

Missing: User Manual