There is quite some movement in the Blu-ray player pricing heading towards below $200. Two weeks ago we featured the Samsung BD-P1500 Blu-ray Player as the cheapest on the market with an Amazon sales price of $244. Now Amazon.com has the BD-P1500 on sale for only $214.99 and you get the Ultimate Matrix Collection Blu-ray disc ($74.95 value) for free. The offer ends October 18th.
If you subtract the value of the box set from the price of the BD-P1500 you actually get a Blu-ray player for just $140.

The Samsung BD-P1500 supports BD Profile 1.1, 7.1 PCM, Dolby Digital Plus, Dolby TrueHD, DTS-HD HR & MA bitstream audio and online firmware upgrade.
The great thing about the BD-P1500 is that Samsung says it will be able to upgrade to BD Profile 2.0 via a firmware update.
More details on Amazon.com.