I'll tell you the the Audiomeca Mephisto II ( $7000)upsampling CD player and the Audio Areo Capitole upsampling CD player ($6000) are by far the most affordable and most realistic palpable players on the market. Can compare to the 20K plus Accuphase and Burmeister equipment . I also have a Sony SCD-1 and just got the Audiomeca Mephisto II upsampling CD player, the warmth and natural timber and tonality was closest to analogue on the Audiomeca unit. On some hybrid SACD CD's the audiomeca created more of that religious experience we so desprately are seeking for than the SACD version. Bottom line, try the Audiomeca or the Audio Areo Capitole, at this time there are no rivals , unless you want to spend $10,000 to $30,000 more.
