newegg offers the refurbished Sylvania 7" Portable DVD Player, model no. SDVD7002, for $32.99 with free shipping. That's the lowest total price we could find for a refurb by $13 and the least expensive 7" portable DVD player we've seen. It features a 7" 480x234 LCD, built-in speaker, AV output, and more.

A 90-day warranty applies, although it's unclear who backs it.