Up for sale is another good condition Esoteric universal player. It plays CD, SACD, and DVD. It uses Esoteric properietary VOSP transport with mechanism - sophisticated Vertically Aligned Optical Stability Platform (VOSP). The SA-60 can read data from CD, SACD, DVD-A, DTS, DTS 96/24, or Dolby Digital disc. It also employs the 2nd generation of Esoteric's proprietary RDOT and FIR algorithms and also it is capable to convert CD PCM data to DSD.

A great player, and one of the best transport. A bang for the buck for a solid built (32 lb) universal CD / SACD player.

Comes with original "triple" box, remote, and manual.

There is a little nick on the top; about 1mm.  Otherwise, excellent condition.  For this, I would rate it 8/10.