This deal has ended.
Through 9/29, Buy.com has a refurbished model of the Toshiba XD-E500 Upconverting DVD Player available for just $39.99. This takes your standard DVDs and plays them in up to 1080p high-def resolution via HDMI input. It's the lowest price we've posted in some time. Delivery is free and there is no sales tax (except CA, MA, MD, NY, TN).