Panasonic DVD-S52K  DVD Player
Best Upconverting Player on the Market !
I am a tech guy and am very picky about my home theatre. I picked up this Panasonic Upconverting player and attached it to my 65\\" Hitachi Widescreen via HDMI. The picture will blow you away. Its one of the best pictures I have ever seen. You will enjoy this player tremendously. Do not spend more when Panasonic delivers for less than $100.