Hi Craig & Ram, Craig I agree with your opinion.I read a review from the Jan. issue of AUDIO on the HHB CDR-850 and it was very informative.The one thing I found very interesting is it stated that the sampling-rate converters are not always audibly transparent,however,and some CD recorders with such converters keep them in the circuit even when the incoming signal is already at 44.1kHz.This will,at the very least,change the data,and it may affect the sound.So it's a good thing the CDR-850 lets you bypass its sampling-rate converter when necessary.In fact,if your source recordings are always at 44.1 kHz,they recomended to just leave the sampling-rate converter off.Also has anyone used a Genesis digital lens anti-jitter unit between cd transport and CD recorder to see if it makes a better sounding copy.A interview in Audio Advisor with Paul McGowan stated he had a two CD's of same recording and one disc had more jitter.He then played it through the Lens and made a digital copy with a CD recorder.When he played the copy back through the Lens it sounded much better than the original factory-pressed CD.If interested I have two Lens(s).One I use between my McCormack SST-1 transport and Sonic Frontiers SFT-1 transport to Kimber Kable D60 digital cable to Camelot Technology Arthur V3.0 DAC.(still waiting for the Camelot upsampling 24/96 dac I ordered).Iplan on using other Lens with CD recorder and will let you know how it works if you would be interested. Don