Consider the Pioneer Elite BDP-09. This unit has a really nice internal DAC and is hard to beat for less than $1000 used. I have listened to this unit vs many other units and also compared the digital output into an Audio Research DAC 8 vs the CD output directly and it was very close to the digital - DAC 8 sound. I kid you not. It has four internal DACs and really sounds great. many people I know didn't like the slow load time of the blue ray play function. But, I really didn't care that it loaded slightly slower. It beat all the other CD players/BRPs that I compared it to by far. It is seriously over built.
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