If budget is secondary to sound, then SA-1 is definitely the one to get despite that SCD-1 is a better constructed unit. When playing SACDs, the SA-1 sounded more natural and musical but the SCD-1 isn't bad either. However, when playing redbook CDs, the Marantz is much better since it yields a fuller body to the music. By contrast, the SCD-1 sounds much flatter. However, SA-1 is going to be hard to find for under $4K.