Try the Toshiba sd-3950, it is a very inexpensive dvd player (less than $100 for a good used one) on Ebay but the audio section is 24 bits, it has great sound and if you like diy upgrade, you will bring it to a super cd player or you can have someone do it for you for a fee. For more detail info you can go to audio asylm web site. You will not be disappointed. I have used it exclusively replacing my ARC CD2. Good luck!
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