[Walmart] WM: SEIKI BD-Live Blu-Ray Player BD660
Update: Walmart currently has these for $78 during the Anniversary Sale (EXPIRED).
I picked one of these up today at Wal*mart. I haven't hooked it up to try it out yet, and probably won't have time to do so until tomorrow. The display model was actually quite nice looking and seemed well built.
Some of the stated specs from the box.
Picture Enhancement: Progressive Scan, Video Upscaling, High Def (720p, 1080i, 1080p)
Compression Formats: H.264, VC-1, MPEG2, MPEG4
Playback Media: BD Profile 2.0, BD-R/RE 2.0, DVD, DVD-Video, DVD+R/+RW, DVD-R/-RW, DivX
Sound System: Dolby Digital, DTS, Dolby Tru HD, DTS 2.0 + Digital Out
Compression Format: MP3, PCM, Dolby Digital DTS
Playback Media: MP3-CD, CD-R/RW, CD, MP3-DVD
HDMI, USB, Ethernet, Component Video, Composite Video, Coaxial, Optical
I had to buy it just to try it out and because it hit my <$100 price point.