I've been using the Oppo Digital DV-970HD universal (CD, SACD, DVD-A) player during some testing of class D amplifiers.This $149 box has been widely praised in The Perfect Vision, The Absolute Sound and other publications. I can understand why.
Alone among the under $1000 players in my experience (which is far from all of them, of course), it offers a level of transparency on SACD that let's you get excited about the soon-to-be-dead-but-still-widely-available format. This is the first time outside of the $10k+ Meitner decoder that I've heard the Tilson Thomas SACD multichannel recording of the Mahler Symphony number 1 sound right.And sound right it does.
At the same time, you should know that the Oppo slightly overcooks the leading edge of treble transients. If your system already sounds a bit hot or edgy, this probably isn't the player for you. Bass is on the light side as well. But all in all, the Oppo is a stunning achievement (and I didn't even mention the video side of things).