For conventional 16 bit CDs you are best off buying a higher quality CD transport, rather than a DVD player. Although the tracking mechanisms on DVD players are in many ways superior to CD players, the electronics associated with the video sections of the DVD players can produce high frequency noise intereference with the digital audio sections. Oftentimes Audio quality on on a DVD player is afterthought for the manufacturer. Many DVD players exhibit high rates a jitter in their digital outputs. Some high end DVD players have excellent sound, but most of the cheapies do not. Also the optimal laser wavelengths required for DVD and CD playback are quite different. Sony overcomes this problem by using two seperate lasers in it's high end DVD players. I have used a Sony DVP S7000 as a CD transport and it works quite well. Unfortunatly, it trunicates the output of 24 bit 96khz Audio DVDs to 20 bit 48khz. Pioneer DVD players do pass a 24 bit 96khz signal. Pioneer also has a good solution for the two different Laser wavelengths required. They are not discrete lasers as they are in the Sony DVP s7000, but it works quite well. I am currently using an Audio Alchemy DDS Pro cd transport for Standard CDs and a Pioneer DVD 525 video and 24 bit audio DVDs (classic records/ Chesky). I have them running through a 24/96 upsampling Perpetual Technologies P3A. ( the DDS is connected via I2S) The unit is not burned yet, but sounds pretty good. I am very much considering having my Pioneer DVD 525 modified by EVS. (www.tweakaudio.com) If I had to use just one Transport for both DVD and CD audio, I would probably send my Pioneer for modifications at EVS for $200. I hear a lot of good things about EVS (Ric Schultz)