Best DVD Player for $300-$500

I am currently looking for a DVD Player.My main concern is picture quality, as it will be primarily used for movies.Nice audio performance would be a plus. Thx in advance.Frmont
I think the best buy on the market right now is Sony's 560 DVD player. I've seen it listed recently for $299. It is the upgraded version of the 550 that I own, which I paid $400 for about 6 months ago. Both the sound and picture quality of the 560 are excellent for home theater.
For this price you might be able to get a used rotel is excellent for HT and better than 90% of DVD's for audio as well--IMHO.
You can probably find a Pioneer Elite DV-05 on closeout for less than $400 now (I did). I rate it *fantastic* on all counts--picture, sound--cut above the old DV-414 and even *better* than the Toshiba 9100. I compared them all over a 2-week period in my living room.