Thanks for all the info. My question stems from recently obtaining a rather low end universal player (Sony DVPCX995V) It is a juke box I primarily got for holding my DVD collection. Since it also plays SACDs I wanted to see what they were like. I assumed (perhaps incorrectly) that the DAC in the Juke box was crap and since i am shopping for a new DAC thought I'd try to get one that couldhanlde multi channel input. The other part of the question on good SACD players was more curiosity incase I really liked the format and wanted a better SACD player.