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

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! 

Thanks Tony.  I am happy that AudiogoN still has such great members.  Jim

And if you need a modder for an Oppo, try Jenalabs

The Sony BDP-S790 Blu-ray Player  is a capable player with SACD capabilities.

Yes there is, the one and only- Marantz UD-9004 with Tube Research Labs (RIP Paul Weitzel) power supply mods.  Believe this was an $6k player in the day- massive unit, superb built quality, sonics and video.  I run mine to a 14' Stewart screen with Runco 3-chip DLP VX-22i projector, with pcX modded BAT VK-150 SE monoblocks- superb 1080p video and audio, perhaps just shy of the best SACD players, but close enough- a spectacular player, if you can find one...