I own the Marantz SA-1, and I've heard all of them...if resolution and transparency are what youre looking for it's the by far the best...including the Accuphase (now why would you hook up two $14K components with a piece of telephone wire - the RJ45 connection? - baffling). Only okay with CDs though...it's bitstream conversion...if you want the best of both worlds you need 2 machines. Don't dump your Proceed just yet...
