agree completely with dave. at that budget ALL your $$ should be going into the equipment, not the cables and certainly not the PCs. also, if your friend has the ability to put his music on a computer hard drive, you might consider a USB DAC instead of a CDP -- it won't play SACD, but it may be a better investment in the long run. finally, check out Devore 8s as an alternative to Omega. You could probably get a used pair for close to what you plan to spend on new the Omegas, they are comparably efficient/tube friendly, and they blow the Omegas away. Good luck. Are you getting a commish on the deal?