This is a great price for a DVD player, especially without rebates. Outpost.com has the Digix DVD Player for $35 with no rebates. Shipping is $7. This player supports VCD, SVCD and all, so it's a good all around player! For a little over $40 with shipping, and no rebates, you can't go wrong.

http://shop1.outpost.com/product/3644125/