SACD or DVD Audio?

You could get a universal player. Pioneer has one or two out (w/more on the way, or so I've heard), & Marantz has just released one w/progressive scan & THX certification. That way you can play DVD-A, SACD, & DVD on same machine. The selection & price may be better if you wait a while.

I have a multi-channel SACD player, and a DVD-AUDIO player as
well, What it comes down to is what are you looking for. If you're
not interested in multi-channel then perhaps you might look into a
CD player that is capable of upsampling every CD to 24bits/192khz . DVD-Audio, has 96khz/24bits, SACD Direct Stream
Digital uses 1bit that is sampled 2,822,400 times per second to
produce high resolution. SACD is created by SONY & Phillips,Sony
has a music division so they have more software, and are planning to increase SACD production. A lot of players reasonable prices. DVD-Audio is capable of picture information, and high resolution sound. They think of themselves as the only medium able to reproduce audiophile quality music. I brought the SACD for
$427.00 the DVD-Audio player was $379.00. The next player I'm
looking to buy is a Njoe Tjoeb 4000 www.upscaleaudio.com it costs $599.00 has high-end insides, and a 24/192 upsampler plug in comming in late August. Makes since to make all my CD's
high resolution. Hope that helps. As for which format sounds best
I leave it to your own discretion. I like them both, however you
choose keep us posted.

Another vote for the Pioneer Elite DV-47a. It is a great piece of equipment for both DVD-A and SACD. The video quality (Progreesive Scan) is also outstanding. It normally lists for $1200, but my wife got it for $850.