This deal has ended.
Buy.com has the new Coby DVD-283 UpConverting HDMI DVD Player for only $34.99. Plus, shipping is free and there is no sales tax (except CA, MA, MD, TN). This is the best deal by atleast $5 and the lowest I've seen on an upconverting (it takes your DVDs, which are in standard resolution, and displays them in high-def) DVD player. Also, Buy.com has a $5 off $50 coupon for new customers and new Google Checkout users can get a $10 off discount for signing up (you can't get both).