If all you wanted for Christmas was a Blu-Ray player that costs less than $300... it seems you've gotten your wish.
According to The Digital Bits, several retailers have dropped the price of Samsung's BD-P1400 to $299. This confirms rumors last week that a BD player below the $300 mark was in the near future. Among the retailers offering this price are Best Buy, Circuit City and online at Amazon.com.
This Samsung player, however, does not support the Profile 1.1 firmware.