Tswhitsel: Nice to see another Audio Logic fan. Jerry's designs turn the pcm stream into DSD in the converter, which is why they sound as good as they do, in my view. Now imagine his analog stage, with a separate power supply, used in place of the Sony 777ES's analog stage for SACD, and you'll have what I've been enjoying for the past almost 2 years. A definite step past redbook, and I think Fremer's article on the Accuphase hits the differences between SACD and CD right on the head. I have not been bothered in the least by the distortion figures above 10Khz, which is well beyond anything I really listen for anyway (take a look at where the frequency range of instruments ends, you'll see what I'm talking about) and borders more on a theoretical rather than practical concern. I'm very happy with SACD, but I'm not a zealot; I could be equally happy with 24/96 DADs, as I have playback of that in my system as well. Unfortunately, Plato's early post is most telling. In my latest conversations with the estimable Mr. Ozment, he says most of the consulting work he's been getting these days has been for MP3 type products. He's not at all confident that the hi-rez formats will ultimately stick, which would be a shame but, hey, we're not the folks the music industry is listening to, we're a small minority. Hopefully the smaller specialist labels will stick with the format, and maybe the release of the Stones' catalog on SACD will act as a catalyst for the medium. In any event, I'll enjoy the fine recordings I've got on SACD, and keep putting the vinyl on the turntable for ultimate enjoyment.