Previously posted over a year ago for £14.99http://www.hotukdeals.com/deals/hdmi-upscaling-mini-media-player-decoder-divx-usb-sd-1080p-for-14-99-prepaymania-1344820
According to useless_57 in the above thread, it does not play x264 encoded files.
Not sure why they show the package coming with component A/V leads when it has an HDMI output?
OK, so you can arguably pay a bit more for something better, and a lot of TVs have similar functionality built-in, but not all do - so could be useful for some people. At a tenner delivered, looks to be pretty cheap (and as it's not coming from China, at least you get a UK power lead).
With 10.1% TCB available, this effectively brings the price down to just £8.99.