The Sony UHP-H1 is fantastic. Very good sound quality and excellent picture. It retails for $350 but goes on sale occasionally for $300. I love mine.
Cheers,
Scott
http://http//www.sony.com/electronics/blu-ray-disc-players/uhp-h1
Cheers,
Scott
http://http//www.sony.com/electronics/blu-ray-disc-players/uhp-h1