best audio from a Blu Ray player

setting up home video system---does anyone have any opinions as to what Blu Ray player has the best Audio quality--while realizing much as to do with the chosen source of amp, pre amp, etc.--system will be fairly good--Pioneer elite Pro 151 Plama 60"---Castle speakers--

I'm not going after explosion effects from action movies--just trying to make some prudent decisions--

thanks-