Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

Oppo 105D, the biggest bargain in audio! The Oppo 103D is a good choice as well, at about half the price.

Just a reminder...the poster asked for a player that does SACD, Blu-Ray and offers "audiophile quality sound." The Oppo does that (as does the Cambridge). While "audiophile quality sound" is subjective, adding multi-channel or 4K questions to this thread may only confuse the poster. Just buy the Oppo! If you are looking for reference quality, SOTA sound-then start another thread.

The Sony Blu-Ray players don't play DVD-Audio (not much of a loss). I know their early flagship Blu-Ray (S-1) players didn't even play CDs. If it's true that their current top of the line Blu-Ray player "is their last SACD player", it doesn't sound like Sony has much commitment to the format. I have a Sony SCD-777Es and I like Sony but having owned the Oppo 105D for about a year, I don't think you will find any brand that will offer the value of the Oppo. If you buy it, I guarantee you will never return it! 

According to the website, the new Sony player isn't available yet.