Cerrot--I agree totally. I'm now well over 300 hours and the player is really coming into its own. All of the hardness and lack of dimensionality are gone--GONE. The thing has just laid right back and now sounds liquid, three dimensional, dynamic and REAL. I have to say that if it gets any better than this I'll.....I don't know what I'll do. Right now the Esoteric bests my Scout/JMW/Dyanvector 20XM across the board--the thing is just phenomenal. I will continue to do the solo burn and see where it takes me. I'd have never thought break in could be so dramatic or so long a process. I wonder why Esoteric doesn't provide more information about break in (how long, how to, etc) in their owners manual. Or perhaps they could burn them in at the factory. Either might ease the minds of those who feel robbed when they hear the player right out of the box. John, to answer your question--no, I would not say the player sounded "unbearable" at the start. But I can certainly see how some might characterize it that way. When you lay out $7K on a CD player it really ought to sound dam good from the jump. And I will admit I too was disappointed initially. So, I guess I would say it sounded somewhat "unbearable" compared to where it is now. BTW, I'm using a Empirical Design power cable and interconnects going to an ARC SP16 and then an ARC 150.2. Speakers are the new Daedalus DA-1.1's, which are unbearably AWESOME.