Viper Lair has posted a review on nVidia's latest mainstream product.

As with all of the GeForce 7 Series GPUs, the GeForce 7300 GS features PureVideo which will provide very good image quality at the targeted price-point. Therefore, builders of HTPCs can look into this product since it will accelerate MPEG-2 in hardware, as well as Windows Media HD Video (WMV HD). The GPU offloads video decoding from the CPU and should provide smoother video playback and lower CPU usage.

NVIDIA 7300 GS Preview Review