OPPO 105; how to beat it and at what price?

How about $800. That is what I charge for my basic mod plus the zero feedback fully balanced fet output stage for the 105 or 105D. Just had a customer get one and he loves it. Another $1000 in other advanced mods (linear power supply, low jitter clock, Audio Magic Pulse Gen ZX and more WA Quantum dots, etc.) brings even more to the table. Serious high end sound.

Thanks for the comments. I will be using as two channel audio only. I spin 2 channel SACD and CD only. I am trying to educate myself on the alternative of a computer based server. Seems like many pros to this approach in sound and convenience. Also seems to be the future. I can say that in my new system SACD has never sounded better vs CD thus high res formats are very appealing.

Ricevs, Can you mod Musical Fidelity X-LPS phono to balanced in/out?

" .... I will be using as two channel audio only. I spin 2 channel SACD and CD only ..."

IMO go look at a quality hi-end 2 channel unit assuming the budget permits it -- e.g. REGA ISIS valve, NAIM, DCS, SIMAUDIO ... there are many great hi-end players out there that also have USB inputs to permit the use of their hi-end internal DAC for plug-in digital media playback, in addition to their world class disc playback.

Any one of these will significantly best the OPPO or Cambridge and other like players. I had the CAMBRIDGE before I moved up to the ARCAM BDP and it does its great job for Multi-channel music on Blu-Ray.

The performance level in 2 channel with my hi-end CDP is a quantum leap better; and it resides as the cd and digital source player reserved strictly for 2 channel. The improvement over an OPPO/CAMBRIDGE/ARCAM/U PICK 'EM multi-channel player is not subtle.

I have used most architectures under the sun to play 2 channel SACD:

Sony XA 5400 into SSO - digital over HDMI
Sony XA 5400 into preamp analog
Marantz ud9400 into preamp
Marantz ud9400 into Trinnov processer with D/A conversion
Moddel Oppo with digital out into Trinnov processor
Ripped SACD played from server with Dirac DRC directly into DACs

A top notch player with analog out (like modded Oppo) will sound just fine. You will get better results with an Oppo with vanity digital board into a top notch DAC.

I have an Oppo 93 with Vanity board and linear powersupply. The vanity board does reclocking and proprietary DSD->PCM conversion at 176/24, which will cream the onboard conversion available on the standard (or modded) Oppo.