If I were you, I would reconsider SACD. I feel DVD Audio will win out.
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cw: IMO, the best "hard core audiophile" sacd player is the transport/dac combo made by accuphase (models DP-100 and DC-101). unfortunately, accuphase has yet to reduce the msrp on this pair from $28k (in the usa). nor would i expect them to do so unless sacd proves to be a bust. these units do play redbook cd's better than anything else i've heard, with the exception of the boulder 1012 pre/dac and a first rate transport (e.g., the accuphase DP-90, which was replaced by the DP-100). BTW, the 100/101 sounds best when driven directly into an amp. -kelly
Cornfedboy, thanks for the suggestion. I will check it out and it seems that the probability of SACD going bust is greater than zero percent. I guess the one good thing about format confusion is that the prices of a lot of nifty gear will eventually crash. Do you think the Accuphase would sound better than, say, a Levinson 30.5/31.5 with ordinary CDs? (By the way, CFB, I read and enjoy all of your posts and I would appreciate your advice on something off the record if you could write to my e-mail address. Thanks.)