I would like to reverse your point and put a high-end cd-player like a Wadia head to head with any other digital playback device. You will hear that the cd player sounds the best of all.CD players, Blu-Ray players, they are just devices with outputs. CD players being a 1980's technology just have fewer features. Not sure what 'Purpose Built' has to do with the price of tea. I would take the Oppo 105 and put it up head to head with any CD transport at any price.panzerknacker :I know what you are trying to say, indeed blu-ray is just a storage medium for computer-audio. This does not count for CD, which is not only a storage medium for computer-audio but also a carrier of linear bitstream audio which can be read by a cd player. Notice the difference? A CD player is actually a purpose-built audio device while a blu-ray player or computer is not.Mark Brown :Blu-ray isn't an encoding format. It is simply a medium that has a higher storage density. You can store 24/96 or 24/192 on a CD (just limited to the storage limit of the CD).I have 16/44.1 that takes up a CD and I have same album as 24/192 that takes up 2.5GB.panzerknacker :blu-ray is just another form of computer audio. CD's are still the definition today. This is why they should also compare to a good CD player.