Just want to relay my experience with the HDMI Audio Setting when using the Analog Output (the 7.1ch or 5.1ch analog audio jacks). It is accessed from the Setup Menu -> Audio Format Setup. The Oppo manual (page 68) states (yes this is the part that I had ignored) that the HMDI Audio should be set to Off. I found out that is very important. HDMI Audio was set to On on my 105. I attached a small LCD monitor to the HDMI 2 output and noticed degradation of the audio output when playing discs. I switched the HDMI Audio setting to Off and the problem was fixed.