Quote Originally Posted by OzzieAudiophile

As for za filecat13, I'd at least audition the list I made below 2 posts ago.
It is good to see what these babies can do, the detail, the hi's, lo's,
it may sound very nice. Some of them can play SACD. Only good if you
have or intend to get a SACD collection.

In your situation Universal disc player is the better option, some of the
ones I have listed below upscales the DVD from 576p to 768p and/or
1080i. Will be future-proof in terms of if you don't have a full 1080p
lcd, when you do ? you have the upscaler already. I'd definately test
that feature at the store before you buy it. See if it does a good job.

No such thing as a SACD upscaler, it's already a 24 bit 96 kHz format.
For a 5.1 channel system, you'll need a player which has the 5.1 outs,
plus HDMI out. Not many SACD players have both. The McIntosh 201's
do not, but the SACD and CD playback is far better than the rest I have
auditioned. Yeah it's sort of a catch-22. On a good system of amp and
speakers, the source should still sound good.

EG.
Hey mate, I think you missed my point. The upconverting (upscaling) is for the video signal not the audio. Something like this:

http://www.oppodigital.com/dv980h/default.asp

It does play SACD, but there's no video to upscale. However, on DVD formatted discs, any video material can be upscaled.