Yes...I've found that hardware makes a difference and that the discs make a difference. In general the CDR's take on a "hard" quailty. They sound unnatural, hard, bright, and metallic. I've found that the Sony CDR's remove alot of the bright metallic twinge and is a vast improvement. The audio recordable discs and equipment sounds considerably better than computer "burner" devices for audio. Again...don't get me wrong...it beats copying to cassette! ....but perfection this is not!!