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...compared to $400-500 on average just a month ago.

The Samsung BD-P1400 is currently $297.95 at Amazon.com.

From Engadget:

With prices on HD DVD players in a perpetual state of free fall, it was only a matter of time before the slashings bled over to the other camp. Sure enough, Samsung's fairly well spec'd BD-P1400 -- which was announced at $549 and sold at $499 in late August -- has sunk to $298.76 at Amazon. In case you needed a refresher, this one's packing 1080p24 support, Dolby Digital Plug / True HD, DTS HD, HDMI 1.3, 1080p DVD upconversion and a pretty snazzy design, too. And hey, if you need extra incentive, there's always the five free flicks that come along with it.

[Thanks, Adam]

Also, posters on HighDefDigest.com are caliming that the Sony BDP-S300 will be only $299 at Circuit City from 12/16 to 12/22.

In comparison, the Toshiba HD-A3 HD DVD player is currently $249 at Circuit City and $199 at Amazon.