I want to give my parents a DVD player for Christmas, to get them started in the wonderful world of Home Cinema. Although I would love to buy them a TAG DVD32R (I would love to be able to buy myself one as well!), unfortunately I suspect finances wouldn't even run to buying the remote for it! Realistically, I am looking for any recommendations for the best budget model I can buy. I know many will recommend the Toshiba 220, but even £130 is pushing it a bit. The budget really needs to top out at £100 max. There is no need for multi-region, but if there is a handset hack then this would be a welcome bonus. In addition there is no need for it to be a current model, a discontinued line would do. The only thing that I really need it to be is new - it's not really very good form to give your folks a second hand item as a present Any ideas?