Well, I don't completely agree or disagree with anyone. I have a pretty high end system, so I feel I can comment on each medium as played back through some of the best representative equipment around. As to software, things are getting much better. Right now, I have 9 SACD's on order which are due out this month or next, and just got 3 others in the mail (all classical). As to comparisons with LP on analogue material, it depends on the quality of the original masters and the original LPs. Yes, audiophile LPs sound better on a high quality front end, but if you compare lesser sound recordings--like most analogue Columbias--the SACD's are substantially superior, even when you have collected pricy European alternative pressings. As to CD vs. SACD, I have yet to hear an SACD which wasn't superior in most respects to the CD version--especially in soundstage and depth--even when the CD is up-converted through my dCS Purcell and Elgar. As to high frequency response, here I am really baffled, because SACD high frequency response sounds to me much more like analogue LP than CD does, and my tweeters are certainly not overly polite. The one comment I certainly agree with is that there is no point criticizing SACD sound after playback on a bottom end player; that defeats the whole purpose of the medium. Does it matter whether CD or SACD sounds better through a $250 player?