Roy Harris has posted a review of the TEAC CD-3000 SACD player ($) at Audiophilia. His conclusions:
“The results of my evaluation lead me to conclude that no sonic signature or coloration was revealed. Further, I observed a significant difference in the sound of each recording. Thus, I found the TEAC CD-3000 to be “virtually” neutral in the Redbook mode, and slightly warmer in the SACD mode, and have essentially, corroborated the audio dealers opinion. I use the term “virtually”, as the sample size of recordings is small, and the conclusion follows from inductive reasoning from empirical data.”
You can read the full review here.