Lite-On LVW5001 DVD Plus Player/Recorder
Nice piece of equipment
I bought this for $269.00 and it has a $30 mail in rebate. I hooked it up and within 5 minutes I was recording. You can not get any easier then this. The quality is great. I have read other reviews and let me tell you; bang for buck you can not beat this.  I transferred VHS tapes over and the play back quality was better looking then the VHS looked. Digital cable playback was DVD quality. This is a great in-expensive unit.