I went to walmart earlier today and found some really cheap blu-ray players there.  They were kind of hidden.  The model number is Lg bd530.  I had them scan it and it came up 65 bucks.  I picked up 2 of them for christmas presents.  I tested it out and it does the hd audio codecs and the picture quality seems to be atleast on par with my ps3 if not better when playing a blu-ray.  Load times didn't seem bad either.  Sears did have this model for a similar price but i think they raised the price on it.  Amazon currently has it for about $80.  One of the few negatives about it though is that it doesn't have netflix.  It does have an ethernet port though so you can update it's firmware which is good.
				
			 
	 
	 
 
		 
 
		 
 
		 
 
		

 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		 
 
		
 
 
		 
 
		 
 
		 
 
		 
 
		