Panasonic DVD-S52K  DVD Player
For the price this is a good upscaling DVD player.
I just got the unit but I'm very pleased with the video quality when upscaling of this unit. If you read on the larger AVS forums you'll find a lot of positive comments on the unit. There were some specific issues for people doing unique things but if you mainly play DVDs like me this unit is a great value. <br /> <br />If anyone has a problem with the HDMI cable not being included with the unit you can get HDMI cables for as little a $5, if you shop around. There are a lot of AV companies charging a premium for the cables because people don't know what to look for yet.  <br /> <br />I cannot links here on Amazon but it's interesting to note the number of companies that start their web address with \\"e\\" and use the product name they sell as the next part. ;^)