best SACD player

@onebean  - I have the Marantz and Denon in different systems, so I haven't done a head-to-head.  From what I am hearing, the Marantz is a little smoother on the top end and a little less forward overall.  Both are excellent players.  I haven't heard any of the big $$$ players apart from a show here or there, so hard to say it is the best of the best.  Some people have reviewed it as such.  The dealer I purchased it from also sells Esoteric. When asked, they said the difference is small.  Probably a matter of taste/system matching.  

I bought a used PS Audio transport that radically improved the sound of all of my CDs, including SACD. I'd also argue for the importance of the I2S/IIS (HDMI) output on any CD player. (Of course, your DAC will have to have that input.)

Not sure about "best," but Marantz 30n is very good, and there are tons of reviews to help you figure out if it might be the one for you. 

I upgraded to a Marantz KI Ruby from a Marantz SA8005 (I had an SA8001 before that). I wanted to buy my "last" SACD player and Music Direct was closing them out for $3k. The sound is very close between the two but I think I can hear a little better soundstage with the Ruby. One of the reasons I got this player is that Marantz designs and manufactures the drive. It is one of the best drives you can buy and I'm counting on Marantz to have spares if it ever fails. I've had three Marantz players and never had a drive fail. On the other hand I bought a $4k PS Audio Transport and the cheap-ass computer grade drive they put in has failed three times. Pure junk.

It looks like you can still buy a KI Ruby from other vendors for 3 grand even though Music Direct is sold out. That is my recommendation.

Another vote for the Marantz KI Ruby. My only legitimate comparison is to a Marantz 8005, like 8th-note above, that I upgraded from.. The Ruby does a much better job on the high end on my system, clearly delivering content with a clarity and presence not present with the 8005. I particularly noticed the difference early on when playing John McLaughlin’s East Indian group Shakti’s "Natural Elements" redbook CD. L. Shankar’s violin work sounded so wonderful on the Ruby, it alone made me quite happy with the cost of the upgrade before the Ruby even had any hours on it to fully break in.

How it compares to other CD/SACD players is beyond my scope. There was a bit more pricey Yamaha CD player in the running at the time of purchase, but I don’t remember the model number.

Mike