This deal has ended.
Buy.com has the Samsung DVD / VHS Combo Player with HD Upconversion for $92.99. This player upgrades standard DVDs and plays them at full 1080p HD via the HDMI interface. This also plays VHS tapes. It is a very good value for both an upconverting DVD player and DVD / VHS combo. Plus, shipping is free, there's no sales tax (except CA, MA, MD, TN), new Google Checkout users can get a $10 discount for signing up or new Buy.com can use this $5 off $100 if they spend a bit more.