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Re: Budget DVD Player Sound Quality
Hi Andrew - The best budget Upconverting DVD Players on the market are the Oppo 970 and Oppo 971. Both are capable audio players (DVD-Audio, MP3, WMA, Dolby Digital/DTS/LCPM Bitstream Output, 5.1 analog Ouputs, etc). The Oppo 970 also features SACD.
If you are looking for a step up then you may want to take a look at the Denon DVD-1930CI, which is a very capable CD player in its own right.
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