I've heard what, IMO, is the creme-de-la-creme of SACD players--the Accuphase 100-101 ttransport-DAC system, which plays SACD, Red Book and DVD-A. It's stunning and extremely pricey. I've also heard, at length, the Accuphase DP-75v 24/192 oversampling one-box player. It, too, is stunning-- not quite up to SACD, but miles better than any other player I've auditioned, including the best Wadia and Levinson offered, and a number of others as well, not including the Linn or the elgar/Delia system. I'll either 1) wait out an SACD/CD Accuphase player and the addition of more SACD software (true SACD, not 16-, 20- 0r 24-bit remastered once again for the format), or if the release of SACDs is less than I expect after, say, 2 years+, I'll buy the Accuphase 75v, if I can come up with the bucks. Like many here, I have misgivings about the future of either SACD, or DVD-A, in which I have no interest. BTW, if you take a look at the companies that originally went DVD-A--Chesky, etc.--you'll see a number of them are releasing, or scheduling for release--SACDs. What does this say any future for DVD audio, regardless of the hardware that may be available? In any event, good listening to all!