I just purchased one of these as a factory reburb and am very impressed with it. I have listened to SACD through the analog outputs, DVD-A through both the analog and digital feeding my CA DAC and CD's feeding the DAC. I haven't gotten around to trying the analog outputs playing a CD but I imagine it would be decent as well since the player is well reviewed. Video is also very good but since I watch a movie about 6 times a year, the audio performance is more important to me. I downloaded a 24/96 version of Christy Baron's "Steppin" from HDtracks and there are moments that are scarily real. I think TAS was correct that this player is a damn good value at the list price. I got it for less than half that and it is a complete steal. Forum rules probably prohibit me saying where I purchased it but google will find it.