I answered this on the other thread as well. Copy pasting:
You should demo and compare yourself to decide its CD playing abilities. If you read more reviews, you'll find varying remarks about CD playback.
For example, Sound Vision review says this:
Thank you both for the inputs, actually I'm still trying to find a 105D for audition at home w/ my existing system, hopefully able to do it. Yes, I'm not going to buy something based on reviews only, reviews are only for references. Again, thank you guys.
"Had I made a pure CD player in the same price range and a bit upwards, I would be nervous – Oppo BDP-105D certainly sounds compelling with music. Sure, you can find CD players that sound better, but probably not at this price. And it can play all discs and can handle both two- and multi-channel, even a HDCD filter is built in. Considering all the things the Oppo 105D can do picture-wise in addition, it is simply brilliant value for the money.
I have heard many significantly more expensive CD players that gets beaten by the Oppo 105. You get a sound with the calm, the detail and the super quiet background that I really only expect from dedicated CD players of high class."
http://www.soundvisionreview.com/hi-fi-home-theater/blu-ray/oppo-bdp-105...