It all depends on what caliber DAC your universal player has. You are essentially listening to the DACs and the analog output stage. If you already own a universal player with high grade analog outs, get an analog MCH preamp. I used a McCormack MAP1 in my secondary system and it is a pretty nice amp. If you don't have a good analog MCH player yet, getting a good SSP and using your player as an HDMI transports is more flexible and cost effective.