Panny DMP-BD55. It does on board decode. Not sure how well until I get some discs with the high bit codecs. My guess is the 997 will sound a whole lot better and for $1400 as opposed to $400, it should. My real problem is also having a Marantz universal player that has very good on board dacs for SACD, etc. where I need the 5.1 analog inputs on a pre/pro. Will use HDMI to connect the Panny to the 997. I would pull the trigger on buying one right now if they were available. In the mean time my 950 sounds great.