Konka KD1800 DVD Player
Hands down - best player under 300 bucks!
I read a review of this player last year in Home Theater Magazine and man were they right.  This player is sleek, quiet, and is comperable to a player closer to $350.  It easily plays all DVD's that I own as well as the  ones I have rented and plays audio CD's as well without any difficulties.   Highly recommended and definately worth the money!