PC audio is it the best next thing????

Blu-ray players are not backward compatible with CD's. My neighbor has both a Sony and a Samsung unit and neither one will play a cd. Also, I have read numerous reviews that confirm this fact. Power up and boot times are extremely slow compared to DVD players on both of these machines.

Squirrel,

I agree with your comments. I dumped my reference SACD/CD player about 18 months ago and haven't looked back. I use a Bolder modified Squeezebox 2 in the big rig. At the computer it's coax out to DAC to modified Red Dragon monos driving ERA Design4's with a custom subwoofer. It's soooo much easier to "browse" you music collection on the computer than hunting through stacks of jewel cases.

Chazz,

That's why you get/build a silent computer. My little Shuttle computer is totally silent.

There are a lot of companies making USB DACS. Entry level would be something like the Firestone Audio Fubar ($119). The Scott Nixon USB TubeDac ($600) is highly rated. Also, the PS Audio($1000) and Benchmark Dac1($1200) get good reviews. On the high end look at Wavelength Audio ($1750-$15000).