Who makes blue-ray w/universal player ?

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.

The Oppo is only a a "no brainer" if analog sound is not your concern. If it is and you have the budget, then the Oppo is probably way down the list, even in SE guise. The Ayre will likely be the highest performing but the Denon is getting good reviews as well at half the price of the Ayre. You could also consider the NuForce Oppo player or getting the Oppo and having it modded by one of the known modders (e.g., Modwright, etc.)

Sony PS3

John C.