I just picked up a Yamaha DVD-S1800 (a discontinued model selling on Amazon for $80), and I think it's a fantastic audio player. It replaced an Oppo DV-980H in my office, and the sound, in my opinion, is at least as good, if not better. In addition, it's better-built, faster to load, with a quieter transport. I've read that they can have trouble with CD-Rs, but I haven't had a problem. I've only used it for music, so I can't comment on video, but I've read good things about video quality, too.
