I can highly recommend the Meridian upgrade (as a Meridian improvement). I have a Meridian DAC that I upgraded from 1-bit to 20-bit to 24-bit. I chose to do this after hearing an Audiomat 24-bit DAC kill my 20-bit Meridian. I called Meridian America and talked to a tech about what I heard. He reassured me that it was as much due to 24-bit vs. 20-bit as it did Meridian vs. Audiomat. I chose to upgrade, not switch, because it was economically a better deal. The upgrade was all that was advertised. I don't regret it for a moment. Give Meridian America a call and get the details of the improvment that will be heard even with 16-bit CDs. The 24-bit improvement were quieter and blacker background. Better base control and more open high end. Better sound stage and a bit more detail. Again, give Meridian America a call and get the explanation as to why (it sold me on it). BTW, I sent the unit in directly (no dealer) and found Meridian a joy to work with (notify you when they get it and prompt with return).
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