I have also seen it sell for $50 refurbished but it might sell for $500 new once in a while if someone is not well informed. Performance should be exactly he same as the HD-A1 but the HD-XA1 is constructed to a higher standard, very sturdy and rugged. I have seen comments from happy owners of the HD-XA1 that make me believe Toshiba did a nice job, the player is holding up well for many owners.
Chris
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