Today's DVD players are also excellent CD player (analog out).

[Smokey]

It is amazing how much A/V technology $61 can buy!

I have been evaluation audio capability of Toshiba DVD player bought last week (SD-3960..$61), and have to commend Toshiba for a job well done.

Compared its sound quality (analog out) with a stand alone mid-line Sony CD player (which was a top dog 10 years ago) and it is really hard to distinguish them. Sony CD player have somewhat flatter [frequency] response while Toshiba have slightly more warmth sound (especially to male vocals) which is pleasing. I was also paying particular attention to treble notes, and Toshiba DVD player delivered.

Also compared DVD player' [DAC] analog sound quality with DAC from the Receiver (via digital out), and sorry to say that warmth of Toshiba player win me over. So all in all-considering top notch video performance also-a very nice DVD player all the way around :)

<img src="http://images.amazon.com/images/P/B0001U6RNI.01.LZZZZZZZ.jpg">

[N. Abstentia]

I agree. I also have to snicker at people spending over $400 for CD players..single disc players at that. If I had an unlimited budget I would probably get a high dollar CD player, but in the real world I just don't see it. I was ready to go around $200 for a higher end used Rotel or Adcom changer, but have decided to just wait for the Toshiba 5 disc player that's coming out that supports DVD-Audio, SACD, MP3, WMA, and of course DVD and sells for $179.

[Smokey]

I was also considering buying a DVD-audio or SACD capable DVD player, but I think I wait until digital output from those formats are ironed out between manufacture and music industry :)

[N. Abstentia]

I was also considering buying a DVD-audio or SACD capable DVD player, but I think I wait until digital output from those formats are ironed out between manufacture and music industry :)

I thought the digital output couldn't handle the bandwidth of SACD? I read somewhere that was the reason for not being able output the signal via digital...didn't make sense to me though.

[markw]

I thought the digital output couldn't handle the bandwidth of SACD? I read somewhere that was the reason for not being able output the signal via digital...didn't make sense to me though.

I think it's more of a copy protection issue. AFAICT, there currently exists no external (to the player itself) means to convert SACD/DVD-Audio digital signals to analog.

[Smokey]

I think it's more of a copy protection issue. AFAICT, there currently exists no external (to the player itself) means to convert SACD/DVD-Audio digital signals to analog.

Foot dragging by manufactures and music industry concerning digital out might turn the consumer off to these new formats. That is the main reason I haven't gone that route yet...and the price of discs :D