It's not like DVD players with HD upscaling are anything new, and we've seen our fair share of cheapo models, but Samsung is hitting new highs (rather, new lows) with their DVD-HD860 which does 720p/1080i upscaling for a mere $100. Not a lot more to say about it, there's HDMI output along with the usual component and RCA outs, but no HDMI cable is included. Usually we'd recommend just saving your pennies for a Blu-ray or HD DVD player, but with the types of delays we've been seeing with those formats, and cheap-as-free prices like this, it's hard to say no.

[Via HD Beat]

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Samsung does DVD upscaling for a hundie