Those in the market for an upconverting DVD player (one that converts standard definition DVDs to high definition resolution) may want to take a look at Toshiba's third generation HD DVD players, now available starting at $89.99 with 7 free HD-DVD movies ("300" and "Bourne Identity" in the box and 5 more via a mail-in rebate).
In addition to being able to play the nearly 400 HD DVD titles already available, each of the players supports upconversion of standard definition DVDs from 480p resolution to 720p and 1080i (HD-A3) or all the way up to 1080p resolution (HD-A30 and HD-A35).
The down side? Toshiba has just announced that they're going to stop making HD DVD players and the two remaining HD DVD studios (Universal and Paramount) have followed suit announcing their intention to switch to Blu-ray Disc. So those 400 titles are all she wrote for HD DVD movies. But, of course, that's why the players are so cheap now.
These players will play (and upconvert) existing libraries of DVD titles and HD DVD discs and they include a convenient HDMI output so you only need a single cable between player and receiver or player and HDTV.
The best prices we've seen on the HD-A3 and HD-A30 players are from TigerDirect:
The best price on an HD-A35 currently seems to be Marketplace sellers on Amazon (starting at $179):
Check the links for current pricing/availability.