Depends on if they just want to play at this, or have a dedicated listening room (i.e., the system isn't in service to the decor, but the other way around). I wouldn't blow that kind of money without a dedicated listening room, and nobody should. If they can dedicate a room, my suggestion is first to read "The Complete Guide to Highend Audio". If they must have a system NOW, I'd say stick with used gear, gotten from reputable individuals and dealers right here on Audiogon, and also Audioweb. Here's my system suggestion, all of it USED: (This assumes they only listen to CD's) ASC tube traps and Frescoes, upper level MIT and Shunyata cabling, Krell FPB 200 power amp, Resolution Audio CD50 CD player (drives the amp directly), Genesis 200 speaker system, and whatever sturdy component rack looks nice to them. THAT SHOULD COME IN UNDER $30,000, if they shop hard enough. I do own and enjoy several of these components.