I've been living with this unit for a few weeks and I just love it more every day. Aside from the fact that is a reference level Blu-Ray player, the upgraded D/A section is what really attracted me to this player. I listen to a lot of CDs and SACDs in stereo (Adcom pre and power, Dahlquist DQ20i transducers) and and the OPPO is simply a marvelous performer. I was using a California Audio DA-1 tube D/A converter which I loved...it is a terrific unit. But the OPPO just blows it away with its musicality and sweet, natural sound. I think I paid around $1,200 for the California Audio D/A back in the 90's...for $899, the OPPO is an absolute steal.