Ellion's LazBox-110 plays all the formats for under $100

We've seen HD media players like the Western Digital WDTV and the Popcorn Hour A-110 before, but Ellion's LazBox 110 packs best-in-class functionality into a small form factor at a mass market price.

Of course, it's capable of playing back 1080p video over its HDMI 1.3 output - but that's not the impressive part.

You can copy and playback files from an SD/MS/MMC memory card, a FAT32 or NTFS connected to two USB 2.0 host ports, or over the network with the onboard Samba, FTP and UPnP clients.

Ellion claims the LazBox is capable of playing any format out there - including AVCHD files straight off your camcorder. Check the impressive compatibility list for yourself:

Video: MPEG-1/MPEG-2/MPEG-4, M1V/M2V/M4V, TS, TP, TRP, M2T, M2TS, MTS, MKV, WMV, AVI, VOB, M2P, ASF, XviD SD/HD, DivX SD/HD, H.264, WMV9, VC-1, AVCHD

Audio: Dolby, DTS, AAC, M4A, MPEG (MP1, MP2, MP3, MPA), WAV, WMA, LPCM, FLAC, Vorbis, OFF, ISO, IFO, DTS Downmix

Subtitles: smi, srt, sub, idx-sub, ssa

The only thing we don't know is how big the internal storage is - we've asked Ellion for the answer and will update this article with their response.

The LazBox-110 is currently available in Europe for 99 euros, and will be available in the US from Amazon early next year for around $99. For more information, visit elliondigital.de.