Suggestions on DVD/CD player with great sound....

system: Sony TA-707ESD preamp, two Sony TA-55ES amps .

I have an Oppo 103 which is great. The 105 is overkill unless you need the best audio out for two channel and balance out or will upgrade your system soon. The Darbee processing is said to be great but best appreciated on a big screen with very high resolution. The 103 is the best value out there.

Agreed. I have two OPPOS. You never know when circumstances may change (or girlfriends) and buying the best most versatile DIGITAL source there is leaves you plenty of room to expand your other components as need arises. Plus, for what they are capable of doing, they are a steal. Best of luck!

Esoteric DV-50S. They sell for about $1200 used.

OK, Sony ES gear is nice. If I'm correct, it is older with no digital processing. With that said, you need a player with a good DAC. The fun part of the oppo is that it an act as a dac for other connections, it can link to your home network and can link directly to netflix and more.

You will appreciate it greatly, both sonically and functionally. Will you hear a difference with the 105, Maybe? I will say that if you do not intend to go with a theater set-up, the 103 will work fine and you can always add an external DAC if you want to step it up another notch.