Sam's Club offers its members the LG 1080p Blu-ray Disc Player, model no. BP135, for $39.86 with free shipping. (Non-members pay $3.99 more.) That's the lowest total price we could find by $8. It features DVD up-conversion to 1080p.
Adorama via eBay offers the LG 3D WiFi Blu-ray Player, model no. BP530, for the in-cart price of $69.99. with free shipping. That's the lowest total price we could find by $19. It features Smart TV (with Netflix, Vudu, and more), 1080p DVD upscaling, Dolby TrueHD and other sound decoding, USB, and one HDMI output.