Toshiba SD-1200 DVD Player
Absolute best entry level player...
For the price, this is the absolute best entry level unit on the market.  Yeah, the remote could be a little better, but it gets the job done and is lightweight.  The digital audio out is a feature not found on many players  in this price rnage, and the choice of outputs (S-video, component, or  composite) is a nice touch.  I have not had any problems with any DVD's to  date in the three weeks I've owned this machine.  I have always had good  luck with Toshiba products (my computer's DVD drive and my main VCR are  Toshiba products).  I highly recommend this player for anyone looking into  a DVD player.