My cheapo universal Toshiba player was around $80 or $90 when I bought it a few months back. It's pretty average on the video side, but the audio side is as good as the Denon and Yamaha units I demoed (and bought for my stereo system).
Funny, of the two players I have, I use the one with poorer video quality as a video player.
Man, I need to consolidate systems and get rid of some speakers.