Samsung DVD-M301 DVD Player
dvd-m301 is great!
I got this unit from e-bay and it was worth the effort I spent in trying to outbid other e-bay members.  The video output is excellent (I hoooked it up to my 31&quot; Philips HDTV) and the audio reproduction is really as advertised - it simulates surround sound as if It were connected to a surround system. It plays cds and cd-r without a hitch and sounds great on my Kenwood VR-6060.