OPPO BDP 103/105, sound quality???

Mark I think you will love the Oppo 105 I repeat 105 because it has dual  ESS Saber dacs and better high end audio circuitry. I would go ahead and buy it in a heartbeat, Highly recommended. You will be very glad im sure. Great sound and features, very well made and reliable. Offers USB audio connection for future server, as well as others. Really best bang for the buck by far. 

Matt m

Yes to the Oppo 105 but also to the Cambridge Audio 752BD.  Same Mediatek(OEM supplier) chipset as the Oppo and not a rebranded Oppo.

I have the previous generation 751BD and am very happy with the build quality and performance.

Bill

I'm a 105 owner but prefer my Rega DAC for CD playback (fed by the 105). SACD and Bluray sound good.

Make it easy on yourself, and avoid regret by just buying the Oppo. You will not be disappointed! The 103D goes for about $600, and the 105D about $1,400. The difference that I see is that the 105D has balanced outputs.