Thank You Gonk for your reply.

I was thinking along the same lines as your comment about holding out until Oppo comes out with a Blu-ray player. And hopefully that player will support SACD and DVD-A with quality audio outputs.

BTW, I am quite confident that the 981HD produces a much better picture then does the Sony BDP-S300. In fact I am quite disappointed with the S300 in general. Once it is playing it seems to be OK, but not spectacular. The real problem is that it takes forever to load the DVD and get it playing. With some of the more advanced BD's it can take literally 7-8 minutes from the time you turn the thing on until you see the first frame of the movie! And God forbid you have a less then pristine disc (like most of the ones from video stores) the unit locks up at least half the time when it encounters any trouble spots. So my plan is to just keep limping along with the S300 until a better quality affordable unit (like an Oppo) comes along.

To Koyaan, I don't think that SACD is dead at all. It certainly isn't as widely accepted as I would like, but there are new releases coming out on SACD on a regular basis. In my area, both Fry's and Best Buy has several racks dedicated to SACD and DVD-A. I suggest that you do what I and several of my friends have been doing and that is requesting that these stores continue to expand the SACD selections. Let them know there is a market and then support them by buying their products. Nothing works better then voting with you dollars! BTW, if you are interested in what is currently available in the SACD format then check out this site as it has all sorts of news about what is going on in the SACD world.