And I said nothing about double blind testing. The reason for a group of people listening and testing together is so no one person controls the outcome of the test. The music is chosen based on what multiple people like, and subsequently this forces all of us to evaluate what the system can do in a variety of situations. Additionally, the equipment being tested is also available for use in the other members sound systems. The group owns (or owned) many types of equipment, from Atmasphere, Tube Research, Audio Research, B&W, McCormack, Soundlab, VIVA, Wolcott, Vandersteen, JM Labs, Aesthetix, Counterpoint, EASE Audio, Jadis, Basis, Graham, Versa Dynamics, Keuwetsu, Benz, Walker, and this is just a fraction. If you think that a single persons opinion is more value than a group of people, all testing together, then your logic is certainly different than ours. When a piece of equipment "works" on three, four or five systems, then that is a damn good sign that it is a winner. Or, if a piece of equipment fails on all the systems, it obviously has problems. Secondly, I disagree that I need the ultimate in equipment to get the most out of upsampling. The fact is that the CD format is limited in information (not to mention the brick wall filter, which causes phase problems) and you cannot get information (or restore phase) where it does not exist. The WHOLE reason for the SACD format was to rectify the problems with the old format, and give the industry a shot in the arm with new sales. CD format was established 20 years ago, and is ready for a face lift. How would you like to have a computer or any other digital based piece of equipment that is 20 years old, and try and make it the ultimate by plugging in a correcting device. Just as computers have upgraded each year (did I say YEAR?) The CD format has desperately needed upgrading for many years. The CD itself is the problem, not just the digital format. That is why I made the comment in the other posting about the master DAT tape sounding better. It is flawed, but not as flawed as the CD. Especially in the case I was describing, when it was a master and had not been resampled or downsampled from the original source. The CD cannot be corrected by any device, at least not corrected in the sense of making it into analog. The sampling rate is limited by the 20 year old format that now must be adhered to, to assure format compatibility. I would not disagree with you that upsampling is superior to not using it. BUT, it is still a poor contender for analog. The CD format was argued about, and like many things, pressed onto the public before it was perfected. However once the format was set, because it is digital, it cannot be changed, until a new format can be launched that is cross compatible. The LP was replaced for many reasons. First and foremost, it is more expensive to produce. The number is actually about 6 times. So, if you were Sony, Phillips, etc., and you also happened to own a lot of music (CBS) would you like to make a few hundred million dollars extra? And DONT THINK it is NOT about MONEY. The LP was a burden for the music industry because of all of the following reasons: More cost to make, heavier to ship, more likely to break in shipping, more returns due to "defects" (remember most people don't know how to set up a turntable, and therefore blame the LP), more space required to display, more storage area required for both the distributor and the re seller, inability to replace a defective (damaged) cover (all you need with CD is a new Jewel Box). And, the LP does not lend itself to be used as a portable source. All of these reasons contribute to the desire for the music people to push the CD. So, again, I state that CD is inferior in sound, not in popularity or profit margins. And, if you are getting better sound out of upsampling than you do from your LP, either your system is not pushed out to the limit, or your turntable needs upgrading. If you believe that your LP is better, and you simply like your CD player and the upsampling system you use, because you have a ton of music that is not on LP, and you want to listen to it, then I don't know what all this discussion has been about. Play it and enjoy it!