Toshiba SD-3205 5-Disc DVD Player
Outstanding Performance for a Low Price!!!
I absolutely love this DVD Player!! The quality of the picture rocks, especially when connected via component cable.  The sound ( I am running it with a Bose Lifestyle 12 system I bought before digital) is also amazing, in both DVD and CD.  Actually, CD's sound better to me in the 3205 than what I was previously using. The remote is very easy to use, with a simple on screen menu.  The only bad part is that the unit will not release just played discs!!  I have tried to figure out why, but cannot.  Overall if you want a great DVD/CD Player for under $300.00, go with the Toshiba 3205!!