Buy.com has Toshiba Up-converting 1080p Extended Detail DVD Player for $39.99 + free shipping.
Features
Upconversion 1080p with 24 frames per second capability for near HD picture quality
Extended Detail Enhancement features a full suite of user selectable picture improvements
Improves the edge detail where necessary in the picture, producing a sharper, more detailed image
Intelligent Color adaptively adjusts color only when necessary to provide more vivid color reproduction
Contrast Enhancement intelligently adjusts contrast levels where needed
In the box:
Toshiba XD-E500 Upconverting 1080p DVD Player
Remote Control
AV Cable
Tech Specs
Video
Video Upconversion: 720p/1080i/1080p
XDE Modes: Sharp, Color, Contrast
Playable Disc Types: DVD-Video/DVD-R/DVD-RW/CD/CD-R/CD-RW/CD-DA
HDMI™-CEC
ColorStream Pro® Progressive Scan Component Video Output
Digital Cinema Progressive (3:2 Pulldown)
Digital Picture Zoom
Fast Scan
Slow Motion
Multi-Camera Angle Select
Multi-Language Select
Multi-Subtitle Select
JPEG Photo Viewer
Audio:
Dolby® Digital and DTS® Compatible Output
WMA & MP3 Playback
3D Surround Sound
Convenience:
Remote Control
Screen Saver
Tray Lock
HDMI LED Indicator (480p/720p/1080i/1080p/1080p-24 fps)
OSD Language: English/French/Spanish
Video and Audio Ports:
ColorStream Pro® Component Video Output
S-Video
RCA Video Outputs (1)
L-R Audio (1)
Coaxial Outputs (1)
HDMI™-CEC (1)
Digital Optical Output
Weights and Dimensions:
Weight: 3.5 lbs.
Dimensions: 16.93×1.97×7.80 (WxHxD)
Toshiba Up-converting 1080p Extended Detail DVD Player $39.99 FS 
