This discussion prompted me to contact the dealer I bought my X-03SE from and get his take. He said that while there is considerable difference of opinion on break in of components his own views tend to square with what Cerrot and a few others have said here--namely, that the Esoteric's require quite a bit of run in time. Cerrot, I looked at the website after reading your post and did see the reference to 250 hours. I have sent Esoteric an email requesting clarification on whether double or triple that amount of time is necessary or not. According to my dealer, the Esoteric's will reach 90-95% of their potential after around 750 hours. Again, Cerrot, very much in line with your experience. He did not state, however, that the machine sounds as bad as you report during the break in phase. Additionally, I have decided to pass up a learning opportunity and have now begun breaking in my machine while waiting for my speakers to arrive. I had considered leaving the machine unused until I could listen and then reporting back to the thread with any changes in the sound at various break in points (100, 250, 500, etc). But, listening to everyone's experience here and then having it confirmed by my dealer, I decided to forgo the learning opportunity and just get on with burning in the player. I've been without music for five freaking months--the last thing I want to do is have to wait another two weeks while my player reaches it's peak potential. So, I concede the argument that Cerrot never wanted to have by giving up the opportunity to inject evidence from my own experience breaking in this machine. Finally, on the question of how to break the player in, my dealer suggest I put the Esoteric on "repeat" mode and run it into my preamp while it is turned on. Just a slight twist on what was reported here--that the preamp should be on while the player is doing its thing.