I own the 990 (since it was first released) and it handles everything quite well. But...I really love SACD and am currently using a Denon 2910 DVD player and analog out to the 990 for multi channel SACD. I am looking for both a new DVD player and something that does a great job with SACD. This is not easy to do.

I like the Denon 3930ci (it has great reviews for S-DVD upconversion and apparently produces excellent SACD via analog out). But, it is expensive.

I'm also looking at the Samsung Blu-ray 1200 which has similar S-DVD upconversion, plays blu-ray, but lacks SACD...which means my 2910 would be my SACD player.

My question is, how important is SACD decoding by the player? Cost of SACD capable players is all over the place. Look at the OPPO 981, for example. It has SACD for a very low cost...but can it compare to the Denon 3930ci? Is there a difference?

thanks...marcus

SACD decoding isn't too big a deal - it's the player's analog section that plays a significant role in the sound quality because SACD must be output in the analog domain.