Well the Linn is a tinker toy. The Meridian, while a decent unit is a bit bland and soft int he bass and not very extended in the treble. The EMC-1 which I not only bought to replace the 508.24, is leagues ahead of the Meridian. To the fellow who went to Sounds by Singer with his 508.24, please come to the Brooklyn Bridge to my dealership at Audio Visionary (718) 694-9770 with youplayer and we will give you all the time you need to compare the players. You need about 30-45 minutes to warm up a CD player, but the sound changes very little. The EMC-1 has only been in production for 24 months and is of such higher build and sound quality than these other players and those in and above its price point. The Linn CD 12 bests it is some ways, but at 5x the price. There have been players onthe market because soem people erroneously thought that the new upsampling Mk. II version is not going to be achieved through an upgrade. Considering it takes 300 hours for initial break in and 1000 hours for complete break-in of the transport mechanism, why one would swap out an old player and buy a new one I have no idea--call it audio nervousa. We also sell the Sim Eclipse and even there, I prefer the EMC-1. Some may like the Eclipse for its bass slam, but that is a taste issue, not necessarily one of accuracy. The new Mk. II is leagues ahead. please folks if you want to upgrade your EMC-1 give us a call, it is breathtaking. Oh, also to the fellow who said when the EMC-1 is on Stereophile and the British rags top componenets list, um, do you see how much Meridian spends in advertising with them? The EMC-1 has never been review there, but it hasd all over the world and also in the Absolute Sound--in a system review that was poorly written and in Ultimate Audio. The fact is that EC has struggled to produce the players ahead of demand. And EC is a $10-15MM company, not a $50MM company like Meridian. If you ahve not heard the EMC-1 comee listen for a real treat. If you have not heard it then please don't toss an uninformed opinion around. And as for Accuphase, well they have always sounded transparent, but s bit clinical to my ears, and hideously expensive for what they produce in digital and solid state gear.