EMC-1 / BOW ZZ-Eight / Sony SCD-1

The Sony is great because of SACD (have Richard Kern mods done), but if I may add one to the list that has really impressed me no end, try the Audiomeca Mephisto II. Incredibly analog sounding with 24/192 upsampling and aesthetically beautiful to match. It is a bit more money but you may find it worth it. Another one you can add to the list, if you do not need balanced outs, is the 777. I hear there are some incredible things that can be done to it to make it absolutely world class for less than you may think.

I've listened to both the SACD and EMC-1. The EMC-1 gets my vote because the EMC-1 is superior in sound separation and the way music decays (very musical and accurate). This player is very analog sounding and has strong mid's. I heard that EMC-1 is coming out with an upgrade to 24/192 (not sure if this is true).

Yes, EMC1 is already with the 24/192 at the recent audio show in New York. It upsamples, unlike the stock EMC1 which is what I have.. I heard the new EMC1 at the show, and I was somewhat impressed by the sound. It's hard to compare the sound when do have them side by side.. I love the EMC1. The new one is $4999.oo....