It only accepts a composite video connection (yellow RCA jack) and analog audio. As long as your PC and DVD player have these connections, you should be fine.I read on ebay that it can be hooked up to video game consoles, video cameras and digital cameras, but it didn't say anything about DVD players or PC's. Do you know if this can be done?
The reviews I've seen on this are all over the place:
Buyer Beware: World's Crappiest Projector Reviewed
Torpedo Projector Reviewed
As long as you don't set your expectations too high, you probably can't go wrong for $100.