For all of you who did not go to CES this year, I will let you know my feelings. Oh, boy do they disagree with Valin, Harley, and Fremer. Best sound in order are 1) Gamut Zodiac speakers (139,000.00), Four M250i amps, and Pear Audio Table with Ortofon Cadenza Black cartridge. The sound was fantastic. It had a very realistic, dynamic sound that sound great on rock material and also had the finesse to sound great with jazz and classical. 2) Audio Note Kondo room of Japan with the Kaiser Kawero Classic speakers (90,000.00). The sound was super transparent and natural. 3) The MSB room with their new Select Dac and Amps (200 watts Class A) and YG Acoustics speakers. This is the first time that I liked the YG speakers. The sound was very analog like vinyl. This is the best dac I ever heard. 4) The Absolare room with their new integrated amp, UBIQ Model One speakers (13,750.00), and Memory Player 64. This sound was open, relaxed, and dynamic at the same time. 5) VAC room set up with the big Focal Utopia speakers. This was way better than the sound I heard with the same speakers a few years ago. I would have liked a touch more meat on the bones. 6) TAD stand mounted speakers and TAD Amplifiers and Dac. I love TAD speakers and this was a great room. 7) Metronome is back with the new BMW 803 speakers. The sound was very musical and relaxed. I like these way better than the old diamond series. 8) Devore Fidelity Gibbon 10 (15,890.00), Well Tempered Royal 400 table and 16 inch arm, Total DAC, VTL 185 monos, and 5.5II preamp. Firebaugh says this pivoted arm has the same amout of error as a linear tracking tonearm. I think the table will sell for 12,500.00. 9) Audio Research and McIntosh room with Sounus Faber speakers. 10) Kharma Equisite MIDI old speaker design, DCS dac. I played a master tape copy on 24/176 digital and the sound was great very dynamic. The bass literally shook the room. It was slightly soft on top. 11) Elac room with the new 500.00 stand mounted speakers. All I can say is excellent. 12) Vandersteen room was polite and boring. They should sound better than this from other years at shows. Now for the Bad sound not in any order. 1) The Kharma Equisite MIDI Grnad (225,000.00), LAMM electronics, EMT 927 table and SME 3012 arm (50,000.00) with the ZYX Univ. premium (14,495.00) cartridge. 2) Martin Logan Renaissance and Neolith in two different rooms and they both sounded terrible. Bright and Lean baby bright and lean. 3) Lansche speakers and Ypsilon where the top end was super open, but the mids were muddy. It is very hard to match a driver to that flame tweeter. 4) Rockport and Rel subs, PS audio amps and dac. The sound was dead, dead, and dead. 5) Aries Cerat Kassandra DAC and Horn speakers with their single ended amps. Oh, I was hoping for much better sound. 6) Meitner amps and the New dac and transport. It was on the analytical side. I am not a fan of Meitner gear. 7) Technics new tower speaker was very bright. 8) Sony's tower speakers were boring not very open. 8) Hi Fidelity cables only because they came out with speaker wire that sells for 35,000.00. The end so far. If anyone wants pictures let me know. Peace everyone