Samsung BD-P1400 - is this the cheapest Blu-ray player out there?

Samsung’s BD-P1400 can upscale your DVDs to 1080p over HDMI, and supports Dolby TrueHD and DTS HD. Not bad for what seems to be the cheapest player available at the moment.

A list price of $400 puts the BD-P1400 neck and neck with the PlayStation 3, however you’re unlikely to find a deal like this on a PS3 - Amazon is selling the BD-P for $332.99 (17% off).

Do you know of a cheaper Blu-ray player? Let us know in the comments!