At present, there have been no players announced with support for both DVD-Audio and SACD. The PS3 (at least most versions of it) will do SACD, and Panasonic's BD10 will do DVD-Audio, but that's it so far. I think Denon recently mentioned that they were considering support for at least one format in future Blu-ray players, but now I can't find the site that mentioned it. There's some supposition that OPPO Digital might include support for both in whatever they do with Blu-ray, but it's hard to get too fired up for that when there's no official word on specs and the best guess for a release date ends in "2009"...