Thanks Nanderson. But, with respect, I find your criteria underwhelming. I suspect the reason why we differ here can be sourced to your view that software, speakers and room make the biggest difference. This leads me to the view that our perspectives on reproduced music are very different. To simplify what I mean (and therefore shorten this post) let's just consider the relative importance of speakers versus a power amp. The very common view appears to be that speakers make more of a difference than power amps. This is true if you believe that the distortions in a stereo are completely measured by measuring frequency response anomolies and that bigger anomolies are always worse than smaller anomolies. Amplifiers tend to measure ruler-flat, but no speaker ever does, therefore speakers make more of a difference? I disagree. Differences between speakers are always very obvious in the short term (such as in a double-blind test). Differences in power amps are much less obvious in the short term (hence why people get confused during double-blind tests). But I still do not agree that speakers make more difference. Why? Whether you are listening to live music or a stereo, the sound that reaches your ears includes distortions that your brain attempts to resolve in order to make coherent sense out of what it hears. What I and many others have found is that certain, seemingly small distortions, which the brain appears to resolve in the short term become irritating distractions from enjoying the music over the long term. Perhaps the nature of the distortion is such that the brain can resolve it with some effort, but over the long term the effort is fatiguing, and therefore not conducive to musical enjoyment. This can come down to small things like whether you use brass spikes or steel spikes under your amplifier stand. While these things can be insignificant in a brief demonstration, the relief when they are removed after prolonged listening can be enormous. A good example of this is the way many sigh with relief when they replace their solid state amp with a tubed one - yet in a brief listen or with measurements the solid state amp may be objectively more accurate. So, back to speakers versus amps. For me, the distortions that are important are the ones that detract most from long term musical enjoyment - since that is my goal in this endeavour. In the case of speakers, I find there are very few that cannot be made to sound musical by appropriate set-up, room treatment and partnering electronics. On the other hand, I cannot say the same about power amplifiers. It is almost impossible to make an unmusical power amplifier sound good. Hence, for me, both your steps are flawed. I can well imagine that these steps work for you. No doubt we all have different musical values and different distortions irritate us differently. Perhaps those distortions that are obvious at a short listen are the only ones that irritate you. Perhaps you very rarely listen to your stereo and so short term listening is relevant to your listening habits. Perhaps you have lousy hearing and the effects of bad electronics are lost on you (lucky you). Perhaps you have such good hearing that distortions that only reveal themselves slowly to me are immediately obvious to you. Any one of these explanations makes us both right. Who knows?