The quality of sound from SACD depends on a couple of factors, just as with a regular CD. I have a small collection of SACDs with an inexpensive Sony player and here's what I've noticed.

1) SACD sound qualtiy can vary widely depending on the way the album was recorded and how it was mixed. This is especially true on multi-channel SACD. My reference surround discs are Pink Floyd "DSOTM" (which incidentally is also the cheapest SACD I ever bought) and Jerry Goldsmith "Film Music". Both discs are very immersive recordings that just sound awesome.

On the other side, there are discs out there that are just basically transfers that haven't been remixed for surround or are from recording sessions that never intended to make a surround disc. I have a Sting SACD where some tracks were remixed and make sense but there are other tracks they weren't as careful with that just suck.

2) The player does make a difference. As I mentioned above, I have a cheaper Sony (DVP-NS500V)player that does a good job. It certainly tells me that the good SACD's sound noticeably different than CD's played on the same player. That being said, I just got a gift for my system that puts it to shame. An audiophile friend gave me his older CD transport, an Altis CDT. Comparing the digital ouput of the Altis to the digital output of the Sony is jaw-dropping. The Altis just is soo much smoother it's ridiculus. Of course, that's comparing a $2500 transport to a $150 DVD/SACD player.

The Altis experience confirms that there are advantages to a higher end player. Look around for reviews of SACD players and find one in your budget.

One other note: I now would only buy hybrid SACD discs. It really sucks to have a disc that you can only play on one player.