Philips DVP5140 DVD Player $29
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CircuitCity.com has the popular Philips DVP5140 Progressive Scan DVD Player for $29.29 after a $20 mail-in rebate (expiring 3/15). This player features progressive scan, 12-bit processing, and can play DivX files (be aware that this is not an HD upconverting model). Shipping is currently free on all orders over $24 and sales tax is charged to most states.