Philips Up-Converting HD DVD Player $50
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Buy.com has the Philips DVD-S52S DVD Player for only $49.99 (after the $20 off $50 discount you get if you pay via Google Checkout) plus free shipping and no sales tax (except CA, MA, MD, TN). This has progressive scan and up-conversion to high-def resolution. Under $50 shipped is the lowest net price I've seen for a brand-name up-converting DVD player.
Use this Buy.com coupon to get $10 off $100 at the Home and Garden store. Click the above Buy.com coupon link to activate offer. Discount is reflected at checkout. Note: offer is valid for new customers only (expires January 31, 2014)redeem this couponActivate & open site