I've also got an Ah! Tjoeb 4000 with upsampling and completely agree with the reviewer's experience (both with the player and with Kevin Deal). I currently have Siemens 6922 (gold pins) tubes in it, and with those tubes the player has not only clean, grainless sound, but also amazing resolution and reproduction of instrumental timber. In my main system I have a Musical Fidelity A3 CD as transport with the Musical Fidelity Trivista DAC, a $3,400 list combo. I pulled the Ah! Tjoeb from my home office system to do a direct comparison and found some interesting results. The MF/Trivista combo is very close to state of the art and produces a combination of high resolution, timbral accuracy and huge soundstage that put my in audiophile nirvanna when I first got it (after lengthy break-in, of course). How did the Ah! Tjoeb, at one third the price, sound in comparison? Surprisingly close. The MF combo certainly had the edge in resolution and sound stage, but I was frankly surprised to find that the Ah! Tjoeb was even in the same ballpark as the Trivista combo. But more impressive, for me, was that the Ah! Tjoeb brought out the beautiful tonal qualities of instruments in a way that very definitely equalled the performance of the 3 times more expensive Trivista combo. I attend symphony concerts in the Kennedy Center on a regular basis, and relish the beautiful sounds a world class orchestra can produce. When listening to a Beethoven or Brahms symphony through the Ah! Tjoeb, I can hear the same burnished quality in the brass, that I hear in live concerts. I was listening to a recent EMI remastering of Stokowski conducting Debussy last night and was stunned by the natural and musical reproduction of the woodwind section (I had to wind the CD back a couple of times to hear it again and again). So while the Trivista is a truly awesome achievement in natural, detailed analogue-like sound, the Ah! Tjoeb, being, to my ears, so close makes it one of the audiophile bargains of all time.