best budget upsampling dvd player

[paultownsend]

so i bought my lg 32 3000 1080p. its great for the money.
im now looking for a suitable player. iv scrapped blueray. il never use it. so im looking at upsampling dvd players. i know il have to graft £30 over a decent hdmi, so my budget for the dvd will be circa £70.
shall i stck to the hi fi choice tosiba sd-390e winner? or maybe the sony DVPNS718HB?

any thoughts please?
Paul

[headcase]

why a upscaling dvd player? is the scaler in your TV crap?