You might want to audition the Accuphase DP-75V player which upsamples to 24/192; it's stunning. J10 reviewed it in 'Phile a couple of months ago. After hearing it at length, I've decided to upgrade to that player. After hearing the Sony SCD-1, I'm not prepared to buy into SACD, which many consider the "ultimate" CD playback format. I don't find it that much better than upsampling, and in some cases, I think SACD is less. I'm not buying a remastered remaster of something I already have. IMO, SACDs should be DSD to disc, not fold downs of earlier recordings, to bring out all the nuances of the format. Also, I'm not enthralled with most SACD releases to date, particularly at $25 per. For me, the Accuphase DP-75V is the future.
