Theta Miles CD player

I feel that the Resolution Audio CD50 does it all, and then some, especially balanced. The Miles only uses 18 bit DACs, and the CD50 uses two 20 bit DACs in dual differential mode. I'd put mine up against anything that doesn't upsample.

I to owned a Miles for a time and found it (running direct, straight-to-amp) one of THE BEST sounding digital front ends around. Just make sure you get the "full balanced" version(if applicable), sounds MUCH better than the single- ended-out only version. If Theta maintains the under $3k price for the new version, I have to believe it is/will still be, one of the best in that range. Other CD players auditioned: Resolution CD50 (also very good, not necessarily better than the Miles, IMO) B.A.T. VK-D5 (better, as it should be for the money, but surprisingly the Miles was superior in the bass (?!) Levinson no. 39 my current "reference". Good luck John! Like anything else, try to audition in YOUR system, if possible!

Unless you are stuck on having a CD player here is another option that will blow away your present recommendations. Look for an Audio Logic Model 34 and any good inexpensive transport in the $500-800 range. I've seen Audio Logic's go for as cheap as $1500 (asking price) recently. These are simply in another league. I've owned 2. Sold one and tried several CD Players and nothing came even close so I bought another one. One thing for sure, you'll be getting much more for your money. Good Luck.

One thing I have heard but never experienced is that Linn equipment is a little hard to match to non-Linn equipment. On CD Player's, the Cal Audio Labs players, the Sony XA7ES (which I own), and the Resolution Audio player's are all very good sounding. The Cal Audio's have more of a laid back, tube sound, the Sony is extremely spacious, and detailed.

I lived with a Miles for a while. It was problematic and I grew tired of it very quickly. If you are serious about the "laid back warm sound with good dynamics" perhaps you should give Linn a listen. You can pick up a good used Karik for $1000-$1400. The Naim 3.5 ($2100 new) is also a wonderful player. Both sound far more musical than the Miles (IMHO).