Philips DVD763SA Multi-Channel SACD/DVD Player
Very good performance for price
At $... w/free shipping, this player is about the least expensive DVD/SACD player I have come across.  I am very happy w/the DVD playback and the sound of SACD.  <br />I have one cause for concern regarding SACD playback, though:  When I put in hybrid CD/SACD, the player often refuses to recognize the SACD layer and only plays the CD layer.  It usually takes a few times of putting the SACD in before it will recognize and play the SACD layer.  It is very frustrating when I put an SACD in and can only get CD.<br />Overall though, the features work great.  The remote and menu system are a bit complex at first, but they soon become fairly easy to navigate.