Philips DVP5140 DVD Player $43
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CircuitCity.com has the popular Philips DVP5140 Progressive Scan DVD Player for $42.99. 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, in-store pickup is unavailable, and sales tax is charged to most states. Compare this to $56 at Dell.