Panasonic DVD-RV31K DVD Player, Black
You get what you pay for - solid DVD, limited mp3 playback
This is a great little DVD player for the money.  It plays DVDs, CDs, CD-Rs, and CD-RW disks.  The nice features include mid-range dialog boost for the center speaker, loudness, and a great remote offering a wide choice of scanning speed options.  I was so glad to have a player in this price range that played my mp3 files I forgot to ask if you could shuffle the songs on an mp3 disk like you could on a regular CD.  You can't with this model.  Hopefully non-repeating random play will become a standard feature on future models.  However, mine has been reliable.  While it has some trouble reading through dust and dirt - you have to be careful how you handle your disks - I still feel this was a good buy.  If you are a true videophile, spring for a more expensive model.  If you are looking for an economy level player offering a variety of playback formats, I can highly recommend the DVD-RK31K.