I have tried a SACD only disc in the Cambridge, and it DOES NOT PLAY SACDs! I was pretty sure this was the case, but needed proof. My dealer's insistence on its SACD capability I am sure was based on dual layer discs. It seems that the companies other than Sony produce these dual layer discs. Although the player has a 24 bit/192kHz DAC, I am not yet sure what that buys me. Perhaps, the benefit will be realized in playing 24 bit CDs. I have to give this all more thought, but I think I will try to sit back and enjoy this player for a while. It has rounded out pretty well during this break - in period. Getting better in all areas. I actually prefer it in to the previous generation Rega Planet(have yet to sit down and listen to the Planet 2000), MF A3 CD, and Linn Genki. All of which I am familiar with. I always thought I'd be buying an MF. Those players seem a little lightweight to my ears. I wanted a player that did not sound like that. While this player is no powerhouse, it is at least as good as those players in the area of weight. That is not to say that I think this player is better in all areas to those listed above. Just the overall ratings, in my opinion. Factoring in the price makes it a no brainer. In light of the Sam Tellig article and other stuff I have read in the past few weeks, I feel I have made a nice purchase. Especially, in light of the price. If SACD/DVD-A do fall the fate many are predicting, this player will be a great match for a good upsampling setup. And the fact that it costs half as much as the other CD players one would use as a transport makes me feel better all the time. And that is a major reason I feel it to be a smarter move than the other players. My former player was starting to go down hill, and this new player gives me a digital out(my old player did not). Otherwise, for those who have a nice player, I am of the opinion that you might as well give the dust more time to settle. I think the end result will benefit those who do not act hastily.