Rgs92, you're welcome. I am sure the X is a really major upgrade. Of course, it must include changes in the digital processing to achieve the 3D sonic effects that are being talked about. My point is that if you do the X upgrade AND buy an SR PowerCell it may be overkill because one OR the other options may provide you with the sonic benefits you are looking for. For me, since the SR PowerCell 10SE will treat my whole system, not just my EMM, and adding the new Galileo MPC will greatly enhance the PowerCell's effects, this is the route I will take. Add a few tweaks -- like the SR MiGs -- and I think I'll have a wonderful system. As well, buying the PowerCell is a much cheaper option for me -- it saves me over $1000 shipping and other costs -- each way -- to and from EMM in Canada for the upgrade. So the EMM upgrade would cost me over $7000. I will also be getting a trade-in for the conditioner I am now using, so the PowerCell plus the Galileo MPC will be costing me $5000 net. But if I do the X upgrade and keep my present power conditioner the cost to me for both is over $8300. I don't have a money tree in the back yard. I have to think about costs as well as sonic benefits and weigh everything carefully. I think I'll be getting the most bang for my buck with the SR PowerCell. I will have it in my system by December 20 and will post here how my system sounds with the PowerCell in place. You may find this helpful -- before you make your decision how you want to spend your hard-earned dollars.