The Rotel RCD971 is a nice player. The dual DACs are the same ones found in the RCD-990 and RCD-991. There is also a Rotel RCD-951 which lists new for $500; probably can get a dealer to discount 10%, or get a used one for even less. If you also want movies the Toshiba 3109 DVD Player has Dual Cd Trays, Built-in AC-3 decoder and HDCD decoder. I see them on eBay a lot for around $200 to $250 new old stock or used/mint.
