Goone30; I don't know if I would call it warm, but it just get's it right. I'm in the process of up-grading my CD player and I have the luxury to borrow some good CDP's. With every combo I have tried the ML#383 and the N804's made all those who loaned me their players want to go out and up-grade their system. It always sounded right. Like music and not like HI-FI. So I guess you could call it neutral. The player I have now is a real sleeper. I have the Sony CDPXA20ES. It sound's great. The players I have auditioned were the AudioNote 2 (I do not know the exact number) tube output player, very nice but not worth the extra bucks over the Sony. Then I tried the Meridian 506.20, same thing again not worth the extra cash. The player I would like to hear on my system is the Electrocompaniet EMC-1. I am in no hurry to jump on the new hi-rez bandwagon because I believe they are going to push multi tracking down your throat and I am not going down that road. My system is simple and my room is totally tricked out for two channel and sounds wonderful. I don't want nor do I need the extra speakers and besides there is a recording outfit doing CD's right by recording direct with no compression or fancy EQ, just the music as is. With the range of human hearing and no monkey business by the engineers CD may just be coming on. Sorry for getting on my soap box. But any help on CD players only would help. Thanks. Peace and good listening.