When you posted this, Makro had a special offer SONY DVPLS500 at around £60+ VAT (Richer Sounds have it at £99.99), but the offer was over, that weekend, when I checked.
a friend of mine who works for a prestigious hi-fi company (No names, no pack drill), reckoned that it was as good as anything that they sell at many times that price.
However, since I never got round to buying it, although I do need one, he says, just as well, because the new Pioneer DV 575 (no one seems to have it 'till next week) is much better at around £120.