I bought a Cambridge D500 SE today. Sounds pretty nice out of the box. I really needed a player to hold me over for the period of uncertainty(I had been waiting to upgrade for 3 long years). I compared it to other players(in its class - didn't want to spend too much $$$), and it was the best. Then, after paying, my dealer drops the ULTIMATE bombshell. One from which I still haven't recovered. He gives me a piece of paper with a warning about the player(from Cambridge). It says the player has a 24 bit/192 kHz processor designed for CD !!!***AND*** SACD!!! I asked, and he confirmed, that it plays SACD. He said he has played SACDs with it! I was floored, and asked why he didn't tell me before. I would not have needed to audition any other player, had I known this. I also told him to tell anyone looking at this player FIRST, before telling them ANYTHING else. The product literature makes NO mention of SACD whatsoever, so I am going to have to go out and buy one. Just to see... If it does, THIS $450 player will soon sell faster than lemonade on a July day. Will keep everyone posted.