First one I bought for the kid was ~$400, got pretty much the some one last year for $49 at Wal-mart. Both were single screen but could rotate around and put in a case with straps for the head rest. Moral here, go cheap like trilinearmipmap said. Also good advise was get new movies.
Now what I did for myself, though do let the kid use it, was got a cheap netbook. 8 hour plus battery life, don't need to convert movies to DVD that you get from bittorrent and the 250g drive (plus 16g SD cards) holds a whole lot of them.
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