mig007: your responsive post is graciously self-effacing, tho nonetheless, still a bit wrongheaded. let me tell you where i am in this quandry. i own roughly 2000 cd's (and more than 2 1/2x that # of lp's). i currently play my cd's on an accuphase dp-90 into a dc-300 digital pre/dac. both of these products are now outmoded. the dp-90 has been replaced wuth the dc-100, the latter being a top-loading transport that plays sacd's and "redbook" cd's. both the dp-90 and the dp-100 are exceedingly robust, very highend transports that are unequaled in sound quality, IMO. the dp-100 is designed to be mated to the dac-101 or dc-330. both the standalone dac and digital pre/dac are upgradeable via circuit board slots to play dvd-a or virtually any other other 2-channel disc-configured software (as well as dat, mini-disc, etc.). fortunately, my dc-300 is also upgradeable to the upsampling dac in the dc-330 (and dp-75v) and, with circuit board modules, to playback of sacd and dvd-a. i am going to hold onto my cd transport for the nonce and upgrade my pre/dac to current upsampling standards. i may very well purchase the accuphase sacd/cd transport in the future, but not now. (i can't recall the msrp of the dp-100, tho i know the 100/101 combo goes for $28k; the dp-75 was a relative bargain @ $7.5k.) that's becuz i'm not convinced that sacd is going to replace the cd or outduel the dvd-a. sure there are >100 sacd titles out there now. but look at them. >95% are simply re-issues of classical warhorses and 70's/80's rock. why buy yet another version of a disc i already own in multiple lp and cd editions? i am informed by reputable sources that sony will shortly be introducing a <$1500 unit in the usa that'll play sacd, dvd-a and rebook cd. it would be tempting to buy such a unit, simply as a muti-format transport. problem is, the sacd playback doesn't offer a digital out becuz of all the copy-protection paranoia foisted upon us by the big-3 of audio media. so, i'm gonna sit back and wait before i dump another $10k or more into the digital playback side. i don't have a dac paperweight/anchor 'cuz i paid enuf to assure upgradeability. while i'm waiting, i'll continue to enjoy my cd collection and ever treasure the thus-far-unsurpassed music produced on my analouge system. "but that's just my opinion; i could be wrong."