Philips Upconverting 1080p DVD Player $50
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CircuitCity.com has the Philips DVP3982 1080p Upconverting DVD Player for $49.99. This player features takes your standard DVDs and converts them into 1080p HD resolution (or whatever resolution your HDTV can handle). It can also handle MP3, Divx, JPEG files, and more. Shipping is currently free on all orders over $24, in-store pickup is free, and sales tax is charged to most states.