While the Oppo 105 is a great performer, the fact is that I am not using it to its fullest capabilities..I rarely if ever watch blu ray. I am not using it as a pre-amp either. Nor am I using its multi channel capability. I am listening to CDs via two L/R interconnects. So, I am going to move it to the family room where it may get more use. I am focusing my main system more in the two channel direction. An important point is that I have read time and time again, that the type D/A converter chip is not the sole determinate of the quality of sound produced by a CD player. Yes, Oppo is using the Saber 9018. But it does not mean its sound is better than another CD player using some other chip. Moreover, I would think at this point in its availability, that most manufactures of CD players would have converted over to the Saber chip. But they haven't. Marantz uses a different chips for example. That kinda tells me that there is more to a CD players sound than the chip it uses. In any event, Arcam has been making great audio equipment to include CD players for a long long time. I like what they have done to the CDS-27 vs previous models. If it is a step back from the Oppo 105, then I will return it and put my $1,500 into something else. I do like the fact that the CDS-27 plays SACDs as I have growing collection. I looked at Emotiva's ERC-3 but that does not play SACDs. I have not copied any of my 700 CDs on to my PC yet. I will do that at somepoint.