Panasonic DVD-A120 DVD Player
excellent sonics
I use my player for music and movies both, so audio quality is very important to me.  I did an a/b comparison with this unit and similarly priced toshiba unit, and the panasonic had far superioir detail, stereo  imaging, and was also much smoother and easier to listen to.  I have a  panasonic LD player which has performed very well for me, but my cds sound  much better on my DVD-A120.  When I was seeling home audio two years ago,  our best sounding $300 cd only players (NAD, Marantz, Harmon Kardon) didn't  sound and better.