NeoDigits Helios X5000

Its hard to imagine paying $600 for a SD DVD player, but the Helios X5000 may have enough features to convince you otherwise.  Not only does it stream media from a PC, it also sports some pretty impressive audio features in the form of a Wolfson DAC and BurrBrown OpAmp.

Not surprisingly, the media streaming application suffers from a very poor GUI. 

From the article:

Our take is that if you are in the market for a high-end media streamer
or server, we think you should give the Helios X5000 a try. Not only
does the X5000 sound great, but it plays digital and DVD video.
You would be hard pressed to find a media streamer that does that for
fewer than $600 bucks. The X5000 is not without its faults and you
should expect to spend sometime fine tuning its settings, you will also
need to be patient with it’s boot times. Remember, the X5000 should be
treated as one part PC and one part DVD player.