I have a BCD-1 and Marantz DV9600 universal. The highs are noticeably better on SACD. I have found in many instances the BCD-1 images better. For example, I have the SACD soundtrack of "O Brother Where Art Thou." Alison Krauss does "Down to the River to Pray." On her recent collection CD "A Hundred Miles or More", the song is included as plain old PCM. I clearly think it sounds better with better imaging on the BCD-1. On many things, you can notice the inherent limitation of the CD medium. I'm hoping Bryston (but it's probably wishful) offers DSD decoding on the SP3. I'm waiting for the new Oppo Blu-Ray player that will do SACD and hoping it will pass DSD like the 980. If not, I'll likely have the DV9600 modded. I saw the other post and stayed out of it. Before I had the DV9600, I had a Sony XA777ES with Modwright's Absolute Truth mod. I had a decent DAC laying around (an old MicroMega DuoPro) and I decided with SACD dead as mainstream and few releases coming out of mainstream stuff (particularly after Universal quit doing their titles), my purchases were less and less and it was time to sell it while I could get decent money for it and go with the universal player and wait and see what happens. I do have about 250 SACDs and probably 60 DVD-As, so I have hi-rez stuff to play.