Cables (PC, SC and interconnects) absolutley make a difference and those who take issue with that statement haven't tried cables at the right level, don't have gear where it will really makes much difference or don't have the ear for this hobby. I have tried and upgraded various cables over the years with, as one would expect, varying results but always some measure of improvement. Most recently, I upgraded Acoustic Zen SC to Synergistic Research Atmoshphere Level 4. Wow - what an improvement - across all comparison criteria. That caused me to switch out all my Shunyata Anaconda IC's to SR Atmosphere Level 4's. Again; the improvement was undeniably discernable, even by sceptical listeners (wider, deeper, clearer, more "real"). At that point, I honestly didn't think I could wring out any further improvements to my system by cable upgrades until I tried the new Synergistic Galileo UEF interconnects. I was the sceptic then when someone suggested they were palpably better than the level 4's in, again. a very obvious way. They clearly were (no pun intended). I have upgraded to the Galileo UEF Interconnects and they are the absolute bomb.