If you don't need the DVD part of the player I would suggest the Sony CE-775 SACD player if you can still find one. I bought the XE-670 (Canadian single version of the multidisc player CE-775) for $150 CAD ($78US?). This entry player has gotten very good reviews (has the Burr/Brown DACs-1702s?). I am very pleased with the sound. If SACD does become more popular (for me I can only find discs online (PITA)), you can always upgrade to the next generation of players. Or do a mod; this player apparently is very mod friendly and the results are apparently outstanding.
my 2 cents