[orl2222]

Yup, I've heard and seen the 963SA, I was not impressed. Most CD players actually "oversample" so the upsampling feature is really mostly Hype. It's an ok player, but the build quality was pretty poor. I guess if you needed to have an all in one source it would work. I still feel that there are better alternatives out there for the price range. I still advise to get the NAD, Its a work of art, simple, easy to use. It may seem like a no frills player, i.e., no "fancy" swtiches, buttons etc. It just plain works well.