I was extrememly impressed with the Doge6 from Pacific Valve, about $2K, with 30-day money back. I have been using the Ear Acute for over 2 years and I think it's excellent, although not the flavor of the month anymore. Both of these players, IMO are smooth and musical, but, unlike many other "musical" CD players, they dig deep into the music and capture all the little nuances like breathing, fret noise, piano pedal sounds - the little things that enhance the illusion of a live performance. I have the older Acute, but the new one has a DAC input for all that computer stuff if you like to play around.