This deal has ended.
Buy.com has the Philips DVP5960 Upconverting DVD Player on sale for only $54.99. This player converts your standard DVDs into a full 1080p (or 720p if that's your HDTV's max resolution). Plus, there is no sales tax (except CA, MA, MD, TN), and new Google Checkout users can get an additional $10 discount for signing up. Note that the Christmas ground shipping deadline has already passed, so to get it guaranteed by Christmas you will need to choose two-day shipping which adds $9. The two-day deadline is 3pm on 12/19.