VirusKiller: thanks for the response.

I called Oppo and confirmed that the SACD output from the BDP-83 is 24/88.2.

2-Channel: Mer 800, Wadia 170i, Ipod, Berkeley DAC, Clayton M300 Amps, Martin Logan Spires
Multi-channel: Oppo BDP-83, Mer 800, HD621, Mer 861, Clayton/Rowland/Classe amps, Martin Logan Spires & Stage, Revel Embrace, REL Stentor