JVC XV-S300 DVD Player
Good Value
Many people don't know that JVC has a long, successful history in high-end audio.  My dad has a 20+ year old stereo amp that still has excellent sound, even compared to modern electronics.  So it was not surprising to hear the excellent sound quality of the XV-S302SL DVD player.  If you compare the quality of this unit with others in the same price range, I think you'll agree that the JVC is a very good value.  Although the audio performance of the 302 might make you think you're using a more expensive player, the video is more typical of it's cost.  Numerous, more expensive DVD players have better video performance than the 302.