I don't know where you're from, but i got mine from asda, it's called 'pacific' and cost me £40 but i think it's been reduced to £35. It plays everything and it's the best player i've ever had.
I have the Phillips DVP642 which you can get for $69 at places like Target and CompUSA. Great player, but not that many feratures other than being able to play DivX and XVid and sometimes WMA. It does PAL to NTSC and with a code can be made Region Free. I also have the Momitsu 880 DX which plays everything plus does upconversion to 1080i. It is not as cheap however as the Phillips but does a lot more. It goes for about $250 at HKFlix. They are both good.
