Panasonic DVD-S27K Progressive Scan DVD Player , Black
Great value!
I purchased this DVD player brand new at Circuit City a couple of weeks ago.  I'm partial to Panasonic and Technic products.  I've always had good luck with them.  Just to make sure, I did a search on Consumer Reports and they give this player an Excellent rating.  First of all, I don't see why anyone would pay more than $100 for a DVD player.  They've got these things down to science and the price should only continue to come down.  With the S27 you definitely get your money's worth and then some.  The unit and remote control are very easy to use.  I've got it hooked up through a Technics receiver, Panasonic television and Bose Acoustimass 15 speakers.  The picture and sound are crystal.  Highly recommended!