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.