I find myself with both of these players for reasons more complicated than interesting, but I've spent enough time with both by now to feel comfortable making sweepingly general statements about them that nobody will probably find particularly insightful. But, here goes. Oppo UDP will do 4K and 3D Blu Ray video. Yam BD A1060 will not do 4K but yes for 3D Blu Ray and will upscale to 4K. Give the Oppo 1 point for its 4K capabilities.. The Yamaha has balanced XLR outputs so it gets 1 point. Yamaha decodes HDCD, so another 1 point. The rest of the audio formats including SACD are shared by both. The Oppo decodes and plays DVD-A. A supposed audio pro who recently reviewed the Yamaha said that it decodes and plays DVD-A content. I say it doesn't. My take is that It will load the DVD-A disc but it is playing a down mix or an alternate audio track. I will check on this to be sure and I'm wrong about 27% of the time, so the jury is out. But I'm gonna give the Oppo a point because it really does play DVD-A and info is included in the manual. 1 Point, Oppo. The Oppo has an audio-only HDMI out and an HDMI in (convenient for hooking up my Mac). Half a point for each, so +1 for the Oppo. Oppo--motion activated backlit remote. +1. Yamaha has crappy 90's era style remote. Boo. Yamaha--CD mode, slows disk spin and bypasses all unnecessary circuitry. +1. Oppo gets one more point for having outstanding, unambiguous setup instructions and manual. +1 Yamaha gets a point for having a magnetic shield between the power supply and the audio pcb. +1. Other than that, build quality is dead even. Video quality--who cares, this is an audio forum and I already gave the Oppo a point for 4K. Oppo total = 5 points. Yamaha total = 4 points. There. Settled. If you don't care about 4K they are probably pretty close to even, but you might find that one of them has a feature that you can't live without (balanced outputs?). SACD's sound tremendous on both of these machines. I have the Yamaha set up in my large home theater room with a Yamaha Aventage receiver and Bowers and Wilkins 600 series speakers (two big towers, center channel, small surrounds, Tannoy subwoofer). The Oppo is in my smaller mixing/mastering studio hooked into a Yamaha integrated stereo amp (A-S801). Speakers are Bowers and Wilkins CM 6 S-2. The sub is an SVS SB2000. It also can be routed to my Focal Alpha series studio monitors. I could live with either of these players for a very long time. They go for $500 (Yamaha) and $550 (Oppo). You get a lot of features for the price. Edit--I need to mention that the Oppo has discreet analog 7.1 channel outputs which may be critical to those of you who have 8 Macintosh tube powered mono blocks on your yacht. Sorry for the omission.