I purchased a SONY 777 based on a brief audition in a showroom. I had high hopes that it would replace my Data Basic 2 and Sonic Frontiers separates, but found myself preferring to listen to the Sony as a digital transport into the Sonic Frontiers DAC (need those tubes, man). My wife prefers the Theta. Go figure! So now I have three digital front ends in my system (including a Sony 7000 DVD).And all in the interest of domestic harmony! Seriously, try in your own system before you buy. SACD sounds great by the way, but still not as real as my VPI/Graham/van den Hul analog rig.