While my results have been overall disappointing thus far. I must firmly agree that equipment and brand makes a big difference. I notice a 100% improvement in sound quality when I use a gold archive CDR or a black CDR as compared to standard CDRs. In fact, some standard CDRs were not even readable in my BAT supertube CD player - though the same CDR was readable in the car and other players. The CD burner makes a big difference also -- I have used several different models from Sanyo, Sony, HiVal, & Pioneer which produced poor results -- my best results have been with a old (1999 I think) TDK Velodyn burner -- but I hear great things about Yamaha burners (no longer produced) and I hear Plextor burners do a great job -- (though I have not personally heard any CDRs produced from a Plextor or a Yamaha). Additionally, I believe the PSU of many computers are pretty poor & noisy. A good PSU, such as PC Power & Cooling are less corruptive. Anyway - you can drive yourself crazy upgrading & experimenting with computer parts (cables, CD burners, hard drives, cases, shielding, etc.). I do believe there is a good combination out there somewhere