The Toshiba XD-E500 received a perfect 100 benchmark score from Secrets of Home Theater and High Fidelity using HDMI. (The only other DVD player to receive this score was the Oppo at three times the price.) For less than $100 the Toshiba is clearly the best upconverting DVD player for the money. It is, however, interesting that they preferred the picture with all XDE "enhancements" turned off:
The Toshiba XD-E500 is an exceptionally good low cost up-converting DVD player when used via HDMI and it received a perfect score under the HDMI section of the Secrets benchmark. With XDE modes engaged, the picture always possessed a hyper real look. Picture can be very subjective and there may be some who find the almost hyper real image appealing. For those individuals this player is a great fit. For those of us that seek a film like, deep, three dimensional image, present in Blu-ray media, the Toshiba falls a bit short. If your budget is 100 dollars then this up-converting DVD player is a great choice. The Toshiba is only outclassed by players like the Oppo DV-981HD that cost nearly three times more. Fine praise indeed.
See full review here: http://www.hometheaterhifi.com/dvd-p...er-review.html