For me it is;

Pioneer 525 (with multimod from techtronics). 300 UKP features CDR playback, macrovision disable, automatic region select and NO jumping during a layer change. The only minus point is the fiddely remote.

The best value DVD player for me has got to be a Toshiba one from Tesco: http://www.tesco.com/direct/toshiba-...FZMQtAodz2gArA

Also, the best value Blu-Ray player for me has got to be a Philips one I got in 2010, (can't remember the exact model), and it was just under £100!