OPPO has just released its first universal 3D Blu-ray player, the BDP-93, and will shortly release the BDP-95, which adds a pair of balanced outputs (having their own dedicated DACs). At the same time, NuForce has released two upgrade boards that the consumer can install in a BDP-93 player, or purchase the player direct from NuForce with the card installed (Called the BDP-93NE and BDP-93NXE). This review will cover only the audio performance of the three players (only the BDP-93NE, not the BDP-93NXE), with the video performance to come later. As you will see, OPPO has overturned price/performance expectations, and especially the BDP-95 is reference quality for less than $1,000. We are preparing to use some new video tests that we haven’t done before, so the video benchmark is taking some extra time, and I didn’t want to hold back these terrific audio test results until the video testing was completed.