BEST UPGRADE regardless of cost?

The Source. Always has been...always will be: the most down right major player in a system. Speakers a close second. With the advances in digital in the past few years, most new cd players today, can bring some added happiness to ones's tympanics...peace, warren

Perfecting the room acoustics. Made a bigger difference than any componant I ever bought or upgraded.

Re-thinking my answer, this time without regard to cost, I heartily agree with Warrenh. Other components have improved the sound of my system (some quite a bit), but nothing has increased the music I hear more than when I have upgraded my source.

For me the big one was the source, bringing my Linn Sondek Lp12 TT home back in 1983. It all gets back to, if you can't retrieve it in the first place, you'll never hear it with even the coolest speakers or amplifiers IMHO. Happy Listening!

Merlin VSM-MM speakers,best single purchase ever,in my system ....