Hyundai HDP-550S DVD Player
Good for the money
I received this item last week and so far it plays very good.  My only complaint is the subtitles go on automaticly when the movie starts so I have to go back and turn them off.  This has to be done through the movie's menu not the player's, otherwise they keep going on.  MP3s play flawlessly.  I played about 10 movies so far and all played well.