I kept hunting for a Denon DVD-5000 for a long time, didn't buy it when it was $170, I decided to pull the trigger at $250 (with shipping). Why? Well: 1. It has digital inputs so it can be used as a DAC! 2. It has AL24 Processing (I love it in my other Denon devices) for PCM sources and has the PMD-100 as HDCD decoder. 3. It has four PCM1704 multibit DAC's (two per channel, each in differential mono mode). It's on the way. Hope that the laser is OK like the listing says, those are pricey. I won't use discs too much, but still, I like it functional.