One of the major things you get as you go up in price with DVD players is better audio DACs. So for a budget player, which is what you are asking for, you generally sacrifice audio. Check out the Oppos for excellent upscaling players that also are reported to have pretty good audio for the money. If you are serious about top level audio, then you're going to have to spend more (the Denon 2930 is one suggestion; a used Pioneer 59ai or Denon 2910 are other suggestions). Another option is to upgrade your receiver, and then use the audio DACs of the receiver.