Wheelz, excellent advice. I see they are on ebay (used) for roughly $100-$120US. Thanks for the pointer.

Unfortunately, now I have to really think about this. I have a PS3, but it is the 40gb version that does not support SACD (to the best of my knowledge, perhaps someone knows a hack?). Has anyone on this forum compared the upconversion capabilities of the Oppo to PS3 on SD DVD's and regular CDs? If it is better than the PS3, I would be very tempted.

M60x2, VP150, M22x2
Sennheiser HD-595
Onkyo TX-SR507, PS3 (40gb)