Best budget up conversion DVD player?

I am in the market for a 'bargain' up conversion DVD player and I am stumped on what to go with. I'm trying to keep my price below ~$80.

Some features I'm looking for:
-HDMI support
-USB preferrable
-DivX support

I have found that OPPO makes great players but at a price. I've also read that the Philips DVP5960/37 is a good bargain player, but I'm tryin to not compromise on the fact that it doesn't simultaneously pass surround sound via its digital audio outputs when using HDMI.

Does anyone have any experience with a player that they recommend? Thanks in advance!

My dad just bought the Philips DVP5982/37 and it's superb. Upconverts to 1080p, supports Dolby Digital and DTS, has USB 2.0 functionality and DivX support as well. The only con I found was that it doesn't support long filenames over USB. But that's easily remedied. A solid player and it's within your price range too I think.

Great, thanks for the feedback Rage_3K_Moiz!!... I was checking that one out before. I did decide to go with that model, seemed like a pretty good deal at $59.99 at Circuit City with free shipping.

Thanks again

I've got the Philips 3475, it was fairly cheap. My only complaint about it is it doesn't play PAL disks. My old Philips didn't care if it was NTSC or PAL.