i have a boulder 1012 dac/pre. it has the power to decode sacd but cannot do so unless boulder buys a "license" from sony. the current price for that license is stupidly set at $75k. for that fee, boulder would be allowed to install an 'input" decoder. you'd still need a transport with a sacd "output decoder." unless and until sony changes its marketing and licensing strategies, sacd will continue to be DOA. -cfb