I own the Delius and the Purcell. Listening at 24/192 spoils one very quickly. Even my wife can't stand listening at 16/44.1 anymore. If you have a chance to audition these two together - do it. dCS is also planning on releasing a new product later this year named the Grieg. The Grieg is a Purcell that allows analog and phono inputs, which can be fed to the Delius or Elgar at 24/192! For some more info check out http://www.enjoythemusic.com/ces2001/preshow/page2.htm - Scroll down to the dCS announcment.