It wont play SACD and doesn't upsample...but my Wadia 23 is a steal at a grand used(if you can find it) Wadia digimaster 19 bit res is good enough to hold its own on redbook cd today.I have owned Cary 308T, Cary 301, Philips 963, Cal Labs IconMkII, Rega Planet, and the Wadia is the boss here.BIG powerful bass and smooth midrange sound. Lots of depth and correct timber.A little dated now..but still Wadia's entry player in 1996 still rocks. I keep toying with getting an upsampled DAC such as Musical Fidelity's new 21 and using the Wadia 23 as a transport..maybe somewhere down the road. This Wadia wont break the bank and sounds much like its bigger siblings. Just My opinion of course.-Enjoy.