Sound & Vision gives the BDP-105AU a perfect score
"Once again, Oppo has raised the bar, and I honestly can’t imagine recommending any other product with more enthusiasm. The BDP-105 is an audiophile’s delight and the most complete performance package I’ve seen from a Blu-ray player."
Sound & Vision's recent review of the BDP-105AU was impeccable - it's a player that tops the charts visually and sonically, with enough capabilities to take up a few different roles split between your AV system and your hi-fi system. If you're serious about your sound and vision, take S&V's word for it.