Just in case you missed the $100.00 Pioneer Elite DV-48 deal.....

http://www.vanns.com/shop/servlet/item/features/486016131/denon-dvd-1940ci

FLI-2301 (Denon 1940CI) and FLI-2310 (Oppo 981HD) both can cause macroblocking (blotching on dark scenes on some movies on some displays like plasmas) so beware. These 2 chipsets are pretty old (4-5 years old, remember Zenith 318?), but have good PQ, sharpness, and deinterlacing. Personally for $100, I'd get Tosh XDE which scored very well on "Secrets" DVD review and has the extra modes which you may (or may not) like (color, contrast, and sharpness), especially since I already own Zenith 318 and Samsung 941 which both have FLI-2310 (nearly identical to FLI-2301)

I was just looking at the same thing. Problem with the Toshiba that I keep seeing is reliability. A lot of dead players. I like this for the SACD. It's also under $100 at a place called V A N N S.

How about $85.88 (one day only deal - as of today)

http://6ave.com/shop/SickDealProduct.aspx?sku=DENDVD1940CI

Does anyone know if this player can be made region free?

The similar Denon 758 universal player is currently on sale for $100.00 shipped from J&R

http://www.jr.com/denon/pe/DNN_DVD758/

Does this player output DSD over HDMI?

No....HDMI v1.1 only.