Is an OPPO BDP 95 the best cdp/dac under $1k

Really, the only one who can make that decision is you. I know the Oppo is a top choice for audiophiles in this price range. Will you be using it to play just CD's, or do you need other formats as well?

I don't know but this Teac looks pretty impressive. Trickle down technology from Esoteric maybe?

http://www.accessories4less.com/make-a-store/item/TEACCD3000/TEAC-CD-3000-CD/SACD-Player-w/USB-Input-Dual-DAC-s/1.html

Bill

I am looking for it to play cd, sacd, and computer usb files

The Oppo 95 doesn't have DAC inputs. The 105 does. As a universal player, the Cambridge Audio equivalents of the Oppo (same video chipset and transport but with CA's analog stage) aren't a bad alternative but I don't think the CA has DAC inputs though