looking for an inexpensive dvd player

my pioneer universal cd player is showing signs of wear.
it may need to be replaced.

i would like to purchase a player with some subtraction in the treble range--a player which may take the edge of bad recordings.

i would like to keep the price under $400.00 and preferably new.

my friend purchased a denon 2910. i listened to it. it was ok, but the cost is about $529.

any ideas ? thanks
Oppo DV-970. $150. 30 Day Return Policy. Don't like it...send it back.

Used Pioneer 47A or Pioneer 47Ai.
I 2nd the Oppo - it's a great machine all the way around, for all formats. Best under $1k machine I've heard.
Oppo ditto here, its getting too many good reviews to not atleast try.
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If SACD is not required, the Cambridge Audio Azur 540 DVD player would fit the bill. It offers DVD-A, in addition to CD and DVD playback.

It has been discontinued, but it is available for $260 from
Spirit Sound

Regards, Rich
Try the Oppo DV 970 or 971. About $150.
The $50-70 Toshibas that Costco sells are stupidly great sounding. You can even add a DAC (optical/coax) to improve them. Really, they are that good.