You may want to consider Sony's DVP-NS 9100ES; from the reviews I've read (Home Theater, June '06; The Perfect Vision, March/April '06; and Ultimate AV.com), it's an excellent-sounding CD-SACD player with a multitude of features. It can be set up using either the multichannel analog outs, with full bass- and speaker-management; or it can be connected digitally via i-Link with a compatible receiver or pre-pro; also, the video circuitry can be turned off, for audio-only playback. Lesser points; it's built like a tank (22 lbs.), and comes in either silver or black (my preference). It's a bit pricy at $1,300, though you may be able to find it for less. I already own a Pioneer DV-47Ai; and though it does pretty well with the 43 SACDs I currently own (6 rock, 37 classical), I'd like a step up as far as features go. The Sony allows for speaker-distance settings through the analog outputs; the Pioneer does not, so at the moment, I only listen in stereo. Also, the Sony allows you to change from multichannel to stereo SACD playback with a button on the remote; with the Pioneer, you have to go deep into the setup menu to do the same thing. I'm definitely looking at buying Sony's player at tax-time next year, as an SACD/CD player only (I'm keeping my Pioneer for DVD/DVD-A playback); eventually I hope to upgrade to a receiver with i-Link inputs for both machines (hopefully Denon's AVR-4806) in a couple of years. Good luck in your search!