what is the most valuable dvd player for audio?

Thank you for your input, Philjolet and Larryb
I will seriously consider your options.
I am a two channel listenner, using cayin 34 tube inte, which only accepts RCA analogs.
My interconnects are discovery plus 4 and mas grey
which will be better match? cary or muse? I also heard, arcam 88 is a good choice.

Thank you

Using your existing dvd player with a good dac will give better results for the $$. How about a new Benchmark Dac1 for $975, with 30 day return? The Dac1 will give you state of the art digital, equivalent to $5-10,000 dacs or players. Plus, you can attach up to 3 sources, like a cdp and computer. Do a search on Audio Asylum, Digital, for tons of info, and www.benchmarkmedia.com for copies of reviews.

Since the DVD player has only one digital output how do you connect the Benchmark DAC and a processor for movies at the same time? Do you use some kind of a switch?