Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

I have done the same search a couple years ago, and i finally settled for a $250 yamaha bd s677.  Pleasntly surprised how smooth and musical it is straight into the integrated with its analog out (canare lv61s).  Sound quality goes way beyond my msb link iii dac.  Especially awsome with dsd formats and 96/24 on disk or thumb drive.  For the money, HIGHLY recommended!

I have MSB Universal Media Transport V and MSB DAC.  Plays Cd SACD Blu Ray amongst other formats.  Excellent kit.  And MSB uses Oppo In the Transport.  Point being check out Oppo

as everyone says the OppO 105   great player, excellent price, well build    I would also suggest it with the ModWright truth modification just heard one and wow

Cambridge 752BD for me does at least as good as my old (2005) Arcam CD70 player, differences in sound but in the final equal or maybe better.

I would say Oppo-95. Can play SACD *iso file. 105 delete this.