Sorry, Sherod. It hasn't happened yet. Hopefully in the next month or two, Lord willing. We live about 250 miles from each other. Actually, I think for me to offer a whole lot of insight I would need to hear the Statement(s) in my own system. JD will be the guy to talk to after we get together. I will ask him to post his thoughts here. They are both great cords. BTW, the EPS-3S was fabulous on my preamp. I am getting profoundly excellent performance from my digital with the EPS-2S on my digital source and the EPS-3S on my preamp. So much so that I am looking to upgrade my digital source, with the hope of approaching (or even exceeding???) the performance of my vinyl setup (it could happen). I am really, really impressed with the Elrod cords in my system. Likewise, the NBS Statement is pretty impressive. If you can wait, I would expect to have made the comparison by March 1 or thereabout. The Elrod has improved over time, since I thought the Elrod was slightly better at that time, I would guess that the fully broken-in cable will get my vote, but we will see. Based on Round 1, and if you can buy two NBS for one Elrod, I think the NBS is definitely the prudent way to go. I really do expect the margin to be wider between the two in the next comparison however. I will do my best to get you some answers ASAP.