Tonight (5/6) I saw a Mintek Mpd 1770 (7" ) Portable DVD player for $49.95 before a 20.00 mail in rebate at my local Costco. cant vouch for Minteks quality but have to say for 30.00 I'm not sure you can go wrong.
Of course like many products what is on sale at my Costco may not be anywhere else, but I have to say there were quite a few of them in my store (30-50)

It might be worth a few minutes to check out your local store