I have not evaluated the 103D vs the 105D. However reports suggest the 105D has superior "audio" circuitry. In addition , the 105D includes a headphone amplifier which is pretty nice. The 103D does not. The 105D also includes 3 digital inputs, Coax, Optical and USB. The 103D doesn't appear to. The 103D does not include XLR connections either. The 105D chassis larger and heavier and the faceplate design is different. I would say that if auditioned simultaneously you would be able to pick a wimner. Not saying the Oppo is the best spinner on the market. Just saying it's going to meet my immediate needs for multimedia.
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