I believe the blue ray player downsamples SACD to 48khz/24 bit for coax out. Since I have 96khz/24bit hd recordings, these should sound better, but they don't in that narrow arena of the human voice when comparing Sony blue ray into the Dlink III vs. PC and Vlink into the Dlink III. And since the Vlink I have only does 96khz, its easy to get motivated to buy a better converter that does 192khz... Jplay bombs when I hit the few recordings I have at higher bit rate than the Vlink supports, can't downsample.