The general consensus here seems to be the Panasonic DVD-RP91.
It's a darn good DVD player, even though I personally think it's a bit overrated. I had one for over a week before I returned it--too much combing for the DVDs I own and watch. Your results may vary.
It has DVD-Audio, plays MP3s, and has a very desirable scaling feature for non-anamorphic DVDs (if you own a 16:9 TV set). You can read more about it here: Link Removed
Hope this helps!
)Toshiba has two new budjet players due out soon (oct?), the sd4700 ($249) & sd5700($299) both (supposedly ) do progressive scan w/3:2 pulldown,and dvd-audio...don't yet know the differances between the two...