I am fairly new to home theatre/audio and have recently upgraded to a 42" Aquos and am in the process of building a 5.1 (hopefully to be completed within about a year; I have the fronts only now). I started trying out some CDs (mostly older ones, many burned by me in college ('99-'03)) and I wasn't totally satisfied with the sound quality. I then came across SACDs and DVD-Audios, which I had never heard of, on this forum. I thought I would order one or two (Steely Dan - Groucho and Dark Side of the Moon). My JVC DVD player will not play them, however. Since I had been considering getting an upconverting DVD-player while waiting 2-3 years to do the Blu-Ray, HD-DVD thing, I figured it was worth getting an up-converting player that could do SACD and DVD-A. It didnt take long to figure out what I should order - Oppo 981 HD, because the Aquos had 2 HDMI inputs. I will let you all know the difference I percieve going from regular CDs to SACDs and DVD-As as well as from 480p to 1080p upconverted. I am stoked from the reviews I have heard so far!