the best blueray player for you is the one you can afford. i have a 120.00 samsung and it does everything i need.
Depends on what "best" means to you or what you're looking for. But I'm cool with my old Samsung BD-D5700. Simply because it plays everything I throw in there (i.e. Bluray, DVD, DVD+R, DVD-R, AVI, MKV, DivX/DivX HD, MP4/MPEG-4/H.264/x264/AVC, etc.) Plus it can play .SRT subtitle flawlessly with any files.