The biggest problem with comparing is that every piece of equipment reacts differently to every cord. My NBS Statement is not a good fit for my amp, but it's amazing on the SACD. The Whale has the same detail and smoothness as the NBS on the SACD but it does lack slightly in the depth and three dimension imaging of the NBS. But that's a $3000 cord vs. a $400 cord. The Whale is a steal. On my pre-amp the Fatboy sounds better than either NBS or Whale. You must try cords, and THEY MUST BE BROKEN IN!!!! This type of cord will require 200+ hours min.