I'm no golden-eared audiophile, but I can easily discern a difference between SACD and regular CD. I have a few dual-layer CD/SACDs that I can compare against each other. The differences are most apparent in the mid-to-high end of the audio spectrum. Cymbals, acoustic guitars, and female vocals are great demo material for hearing the difference.

This Phillips SACD player is apparently very good, and is now on sale for a great price.