Noob needs advice on best $300 dvd player

[The Numenorian]

Hello all, I would like to hear your opinions on the most functional and highest quality DVD player (doesn't need DVD-A/SACD-A) for a price point around or below 300 buckaroons. Audio quality is my utmost concern! Video is a close second, of course. Thanks...

[jcPanny]

The Oppo digital is a good option. To take advantage of its video capabilities you must use the digital video connector (DVI or HDMI). Also note that any DVD player can send the Dolby 5.1 digital signal (or 2 channel analog) to your receiver over an optical or digital coax cable with equal audio quality. When you get into DVD-A and SACD, then the DVD players analog outputs and D/As come into play. Denon makes some nice players with great analog ouputs, but there are significantly more then the Oppo.

[TheLaw]

I have an Onkyo SP502 and love it. It was less than 300 I believe. The video is outstanding with 12 bit 108Mhz DAC's. It runs quiet, loads fast, and I have yet to notice a layer change on a disc yet. The only downside I could foresee would be the lack of a digital video output, but PQ looks great on component. Just my .02