Blue ray player with good audio

I would agree with you, the visual aspect of the Panasonic machines I've seen was always excellent whereas compared to the likes of Pioneer they always trailed (far) behind. I choose to purchase a Cambridge DACMAGIC that I use to enhance considerably the sound from both the Loewe blueray AND the TV since Dacmagic has two sets of SPDIF or TOSLINK inputs (and a USB input, so it may even serve your computer as well).
There are other options, of course.

What is your budget? There are many new models out that are Universal Blu-Ray if you also want SACD or DVD-A. Denon, Marantz, McIntosh, Theta, etc. I had looked at tha as an option when I decided to take blu-ray plunge. I ended up going a different direction and don't use my blu-ray for anything but blu-ray. I kept my Denon 5910ci for the std DVD and multi channel audio.

sorry, my reply looks incomprehensible since an important bit fell out: Panasonic visual excellent, SOUND compared to a few others not good enough.
Sorry again

Denon 3800 BDCI. Good enough to replace my Rega
Apollo for CD playback. Super Blu Ray picture
as well.

I just received an Oppo BDP-80 and run the digital out to a PS Audio DLIII. I love the sound. Together that is $900 new. The picture on the Oppo 83 is better (some say the best that is possible now)if you are running HDMI out to your display, for a total of $1100. Some posters like the sound of the 83 better than the 83SE but I have not heard them. I choose the 80 because I only have component inputs on my older HDTV. The DAC gives you the option to run other inputs such as USB and optical from other sources such as computer, server, apple express, etc.