Well I should be receiving my Pioneer Elite DV-47A from Soundpros.com tomorrow. They're supposed to be receiving 4 tomorrow from Pioneer. I'll try to give it a quick run through & give my impressions on the unit. I'm looking forward to finally listening to SACD. Unfortunately I haven't heard any of Sony's SACD players so I won't be able to give a comparison to the Sony players. I currently have a Pioneer Elite DV-38A so I can do a comparison to the DVD-audio on both players. I'll also be trying out an MP3 CD for sound quality and of course the progessive scan for DVDs.