Who makes blue-ray w/universal player ?

I should have added that Blu-ray discs also will give you access to hi-rez audio and codecs that typically are not available on regular DVD.

To get a Universal disc player that includes BluRay,SACD,DVD-A,DVD,CD,MP3 the ones that I am aware of are the Oppo, marantz, Denon and soon to be released Mcintosh. I am waiting for the McIntosh before I decide.
I have a 5910ci that will be replaced by the new player.
If anyone knows of a brand I missed I would be interested as well

Soon to be released: Cambridge Audio, Lexicon, Ayre.....

I like the Oppo for SACD better than the Denon 5910. But, I prefer the Denon for CD.

just saw the 'road test' of a Denon Universal.....don't remember model #.
It was also 4500$, which is 9x the OPPO of 95% the performance.
Given how temporary formats are these days and the rapid pace of so-called improvements, the OPPO is the no-brainer choice.