Amazon now has the Toshiba HD-A3 Upconverting DVD Player on sale for $119.88. Plus, it includes two titles of HD DVD: The Bourne Identity and 300, as well as five other HD DVDs of your choosing with this rebate (expires 2/28). The DVDs alone are worth more than the price of the DVD player. This plays HD DVDs at up to 720p/1080i and upconverts standard DVDs into high definition. The 1080p model of this player is available (with the DVD rebate) for $33 more. Shipping is free and no sales tax (except KS, ND, WA).