I've got a Panasonic RA60 DVD-Audio player, no SACD (yet). If I were getting a universal player now (will eventually, but waiting to upgrade my display first), I'd look at either the Denon 2200 or 2900 or maybe the Pioneer -- and I've seen some casual but positive feedback for the new entry-level Pioneer, comparing it favorably to the 45A and 47Ai even though it retails for under $200.

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gonk -- Saloon Links | Pre/Pro Comparison Chart | 950 Review