Those familiar with the Helios name probably haven't forgotten the uber-cheap H4000 that landed late last year, but the firm has outdone itself once again by slipping under that oh-so-magical $100 price point with the H2000. This slim multiformat player can not only upscale your standard DVDs to 1080i, but MPEG2/4, DivX, and even XviD files can also be upconverted for your viewing pleasure via component, HDMI, or VGA. Moreover, this device also outputs unprocessed 480i / 576i signals via the HDMI port if you're sending it to an external video scaler, and while we're sure you may be willing to give your first second born for all these niceties, Helios Labs will only be asking for $99 when it arrives next month.