Here we go again.... I use to think it didn't make a difference and it didn't in my old system. Since I now have higher end equipnment I can definally tell a new cable it is very apparent. I do not know the sicience behind it but by using it it tends to break the resistance a bit I think. I notice the bass becomes more apparent and the highs better and new cable sounds very thin. Now with that being said I would love soomeone to measure the resistance in the wire before and after break in in specifice frequency ranges.