The best CD Player for the money

Milen007, DSD is a fundamentally different way of reading the bits of a disc than PCM. The laser is thinner and the bits are smaller so hence can read more data. XRCD is a recording process, I think owned by JVC, that optimizes the recording and transfer via supreme wordclocking tools. Its a bit technical here, but it fundamentally increases the timing accuracy, which benefits soundstage clarity, micro resolution, tonal definition, providing a more analog listening experience. Diana Krall's Look Of Love is a good example, I have RBCD, SACD and XRCD and the XRCD sounds the most analog of them all, and most satisfying.

I agree with Muralman on the fact that its not really the format, but the recording and transfer process that defines how good it sounds. If both come together than DSD well recorded can sound out of this world, for example the Blue Coast Records ESE sessions is an excellent DSD recording.

Muralman1, what do you mean by oversampling? its 24/128 means oversampling?

Mtkhl567, i have few DSD that sound good but some worse. i might be the same case with redbook. as come recording company make better recording than other.

Milen007, check out Kusunoki's explanation.

http://www.sakurasystems.com/articles/Kusunoki.html

Muralman1, thank you for posting this interesting link. It was written in the mid 1990s and is somewhat outdated vs current transport & DAC designs. Nonetheless, the conclusion that bigger bit rates and higher sampling frequencies lead to better sound, as I indicated above, does not necessarily lead to better sound.

I just wanted to mention that I got about 60% of the same improvement that I got on my pre/dac(Oritek) when using the Lessloss power cable on my APL Denon 3910 that I use as my transport. I just mention this to show that power cables can have an impact on perceptions of cd players.