Samsung DVD-HD931 HDTV Converter Progressive-Scan DVD Player
Expensive for what it does, fishy quality
My review unit overheated after about 15 minutes, testimony to the South Korean electronics company's poor quality reputation.  I also don't see the point of this expensive gadget.  You'll do better by getting a high-quality HDTV from Mitsubishi or Philips with built-in decoders.