GoVideo DVR4200 DVD-VCR Combo
Bang for the buck!
I know it's not the best DVD player on the market but for this price range, you can't go wrong with this unit.  I've owned 3 DVD players now (under $$$ and this one has been my favorite.  It's simple to hook-up, sounds great with a good A/V receiver, and is very simple to use.  Are there better DVD/VHS players out there?  Of couse!  But in the under $$$ range, this one reigns supreme.  The only reason I didn't go with 5 stars is that I feel the instructions are very sparse and a novice may get confused figuring out how to best hook the unit up for best performance.  With that said, this unit is as advertised and well worth the price.