OPPO 103 VE 105.....

No...They are very different. The Oppo 105D is optimized for excellent AUDIO as well as video. Its circuitry is optimized for stereo analogue output using the XLR or RCA jacks. The 105D is worth the extra money and then some. This is a universal player that sounds like a high end super audio player. The 103 does not have the optimized stereo audio outputs.

Also, the 103 does not have the awesome Saber DAC chipset that the 105 has. The 105D is far better for audio than the 103.

Hello Freemand, The OP wanted to know about a single player NOT a transport with external DAC setup. ALSO, the Oppo 105's internal Sabre Dac chipset IS what sets it apart from other players in this price range, YOU DONT NEED A EXTERNAL DAC its that good! is my point.