"Best" of the "Universal" players ???.

I don't stay in US but in the Far East. I have personally heard the Accustic Arts Surround/Universal Player against an Esoteric X03 and preferred the former.
Currently I own a Accustic Arts Reference DAC2 and a Drive1 Mk2, and I am looking forward to upgrade to their matching Reference Drive 2 when it starts shipping to the Far East.
I was spurred by Teajay's enthusiastic and detailed reviews of Accustic Arts equipment to consider their digital equipment when I was upgrading from decade old Meridian front ends. Thus I learn that previously Accustic Arts was distributed by AAudioImports until at around March or so it changed hands to
Musical Sounds
Actually the Audiogon guru for Accustic Arts is Teajay, from whom I learnt a lot about the brand. You can check out his many articulate reviews on Accustic Arts at
Teajay's Reviews
In the far east countries like JP, HK, TW, CN, SG etc, Accustic Arts has also garnered many rave reviews and awards in the local trade equivalents of Stereophile and TAS. Check out
Numerous Awards for Accustic Arts Surround/CD/DAC

I will second the APL Denon 3910. Plays all formats very, very well. The best bargain in high-end audio, IMHO, if you can find one used (they are not being made anymore).

I am also breaking in an Esoteric UX-1 (out of my system) that has just returned from the factory after having a double upgrade: "104 modifications" to the audio portion as well as the full video upgrade to 1080p including hdmi out. They have basically turned it into a UX-1P1 with the better UX-1 transport and supposedly amazing video. It should also play all formats very, very well (and better than the 3910, hopefully). In my system, the APL 3910 was more musical than the stock UX-1, hence the upgrades (plus the purchase of a used Esoteric G-0s rubidium clock)

I would suggest Playback Design player, and get a blueray, which just blows away the others.

Fplanner, very interested to hear further comments. Happy listening!!

Do Blue-Ray players play cds and sacds? I cannot imagine that there will be albums released on Blue-Ray as there is so much space on the disc.