Philips DVP5960 DVD Player with HDMI, 1080i Upscaling, DivX Ultra, USB direct
Good picture for the price
I just got this and I think the player does a fairly good job in upconverting the DVD with good picture quality.  I tried the Oppo OPDV971H preivously, this player is not a good as the Oppo but good enough for my eyes.  And since it costs only $70 at Circuit City, I think it give a better value at pixel/$$ count. I particular like the HDMI out, makes connection simple.  I have a 56\\" Panasonic DLP HDTV and it does a good job in video and sound.  The drawback is it doesn't cover up the entire screen  (i.e. cut outs at the top and bottom).  The other drawback is no optical out, only coaxial out to connect to your receiver.  It plays different DVD media, i.e. DVD+RW or DVD-RW. And since I have 2 Philips DVP624 for many years, I think this one will do just fine in a long run.  I haven't test the HD JPEG yet but it is not critical for me since I can do it directly via my Set Top Box and PC via the network.  Oh, make sure you adjust the HDMI Setup to do 1080i, that will increase the resolution big time.