Buy.com has Toshiba Up-converting 1080p Extended Detail DVD Player- XD-E500, Refurbished for $39.99 + free shipping.
Fall in love with your movie collection all over again with the XD-E500. The XD-E500 not only upconverts standard DVD up to 1080p to match the resolution of your HD TV, but also enhances your viewing experience thanks to three user selectable XDE modes: Sharp for enhanced edge detail, Color for richer blues and greens, and Contrast for enhancement of details in darker scenes.
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)
*refurb* Toshiba Up-converting 1080p Extended Detail DVD Player $40 FS 
