I have 2 players, one's a $300 ish Yamaha that I like a lot, the other is a Toshiba SD-4960 that plays SACD and DVD-A, that I paid about $90 for. The video performance is average on it, but sonically it sounds as good to me as the units I demoed when before buying the Yamaha. Can't beat it for the price.
Ugly silver though.