Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

The Sony BDP-S790 Blu-ray Player  is a capable player with SACD capabilities.

Yes there is, the one and only- Marantz UD-9004 with Tube Research Labs (RIP Paul Weitzel) power supply mods.  Believe this was an $6k player in the day- massive unit, superb built quality, sonics and video.  I run mine to a 14' Stewart screen with Runco 3-chip DLP VX-22i projector, with pcX modded BAT VK-150 SE monoblocks- superb 1080p video and audio, perhaps just shy of the best SACD players, but close enough- a spectacular player, if you can find one...

I have done the same search a couple years ago, and i finally settled for a $250 yamaha bd s677.  Pleasntly surprised how smooth and musical it is straight into the integrated with its analog out (canare lv61s).  Sound quality goes way beyond my msb link iii dac.  Especially awsome with dsd formats and 96/24 on disk or thumb drive.  For the money, HIGHLY recommended!

I have MSB Universal Media Transport V and MSB DAC.  Plays Cd SACD Blu Ray amongst other formats.  Excellent kit.  And MSB uses Oppo In the Transport.  Point being check out Oppo

as everyone says the OppO 105   great player, excellent price, well build    I would also suggest it with the ModWright truth modification just heard one and wow