Steelhead, the Sony SCD-XA5400ES was just another experiment for me in the latest digital offerings available to us audiophiles. At it's price point, it was an easy decision to give one a try. What strikes me about the new Sony is how utterly complete, vivid and distortion free the sound is while maintaining musicality, transparency and oodles of detail. The acoustic space of any given recording becomes as much a part of the sound as anything...refreshing! Piano is rendered so believably that I almost have to force open my eyes to check if someone didn't sneek a grand in-between my Sophias. The SACD-1 was fairly brilliant sounding and clear but without the deep rich harmonic textures of the XA5400. I can't believe that SONY could deliver such an amazing player for so little with a sound so engrossing that I wish every audiophile could hear one and understand the frivolity of pursueing other, would be state of the art players...this is as good as it needs to be, period!