I think this is another example of "best" being what sounds best to you when listening with your ears on your system. I tried both programs a couple of years ago and decided at that time that Pure Music was as good and a lot less expensive. Have been using it and Pure Vinyl since then, but decided to try Amarra again as both programs have been updated many times since my initial trial. For me, Amarra is the clear winner now - better, more specific soundstage, and has more detail with even less digital nasties. I notice the times when I'm in another room, music is playing, and I have to stop what I'm doing and sit down in the listening seat - that happens much more often with Amarra than Pure Music. I also am using and LIO-8 and am driving the power amp directly with a MacMini as the server. As both of the programs offer free limited-time trials, I suggest you try them both and see which one better floats your boat on your system with your ears. I had a trial version of the full Amarra package, but mini now also does 24/192 and sounds the same to me, so that is what I have. At the $200 special price, Mini is now similar in price to PM.