PCs make great Blu-ray players, but Acer’s Revo RL100-UR20P is the first Blu-ray-equipped PC we’ve seen that’s thinner and smaller than most purpose-built Blu-ray players. If it played high-definition audio discs such as SACD and DVD-Audio, it would be one of the most powerful Blu-ray players on the market, but this machine isn’t that ambitious. It is, on the other hand, considerably less expensive than very high-end Blu-ray players that are capable of playing those high-definition audio formats. The Oppo BDP-95, for example, sells for $999 and is almost never discounted.