I just picked up the new Sony DVPNS3100ES All-in-one player. Very disappointed considering its price point. I did a A-B test vs a Rega Planet 2000 CD player vs. CIAudio DAC and both the Rega and CIAudio sounded more open. Had 5 people do a blind test using a passive pre-amp including my wife who has very good hearing and is not too particular about audio. The Sony player was flat sounding and did not present as clear and big soundstage as the other two.

http://www.quadloft.com/hometheater- new HT