This deal has ended.
Buy.com has the refurbished Toshiba UpConverting SD-K860 DVD Player with HDMI Cable for $48.16 plus free shipping and no sales tax (except CA, MA, MD, TN). This sells for at least $80-$100 new and is the best deal I've seen on any brand-name upconverting DVD player. The inclusion of an HDMI cable adds at least $20 of value. Of note: new Buy.com customers can use this $5 off $50 coupon and new Google Checkout users can get a $10 off discount for signing up (you can't get both).