IN REGARD TO YOUR QUESTION AS TO WHETHER "IT" MAKES ANY DIFFERENCE WITH NORMAL CD's, I BELIEVE YOU MIGHT FIND YOUR TIME WELL SPENT, AS I DID, IF YOU WERE TO PICK UP STEREOPHILE MAGAZINE'S APRIL 99 ISSUE (VOL 22 NO. 4) IN WHICH YOU'LL FIND A VERY INFORMATIVE INTERVIEW WITH MUSE ELECTRONIC'S DESIGN ENGINEER KEVIN HALVERSON (DESIGNER OF THE ORIGINAL UNIVERSAL I2S INTERFACE) ENTITLED, "MUSING ON 24/96." THIS HIGHLY INFORMATIVE IN-DEPTH INTERVIEW IS ALSO FOLLOWED UP WITH A GREAT REVIEW (CULMINATING IN A CLASS "A" RECOMMENDED COMPONENT RATING) OF THE MUSE MODEL EIGHT DVD/CD TRANSPORT AND THE 296 DVD/CD PROCESSOR COMBO. IN THIS REVIEW, STEREOPHILE MAGAZINE'S SHANNON DICKSON REPORTED "I CONSISTENTLY PREFERRED THE SOUND OF RECORDED MUSIC PLAYED THROUGH THE I2S-EQUIPPED MODEL EIGHT AND 296 FRONT-END OVER THAT OF ANY OTHER SOURCE I'VE HAD IN MY HOME--INCLUDING CD,DVD, OR LP." DURING THE COURSE OF HIS AUDITION MR. SHANNON FURTHER STATED "I WAS CONFIDENT THAT THE HIGH-END MUSE GEAR WOULD SET A NEW BENCHMARK OF REALISM PLAYING DVD's. BUT I WASN'T PREPARED FOR WHAT THEY DID FOR ORDINARY CD's." IN THE CONCLUSION OF HIS REVIEW MR. DICKSON STATED "I'VE BOUGHT MORE THAN 20 CD's IN JUST THE PAST MONTH-- A BINGE UNLIKE ANY I CAN REMEMBER. PERHAPS THAT SAYS IT BEST OF ALL." I THINK YOU SHOULD BE AWARE HOWEVER, SUCH RESULTS ARE NOT TO BE EXPECTED TO SUCH A DEGREE WITH ANYTHING LESS THAN TRUE HI-END GEAR, SUCH AS THAT DESIGNED BY MUSE A PIONEER IN THE FIELD OF TECHNICAL DEVELOPMENT OF DISC AUTHORING, AS WELL AS RECORDING AND PLAYBACK HARDWARE FOR THE 24-BIT/96kHz AAD's (ADVANCED AUDIO DISCS). IF YOU LIKE, PLEASE GET BACK TO ME AS I WOULD BE HAPPY TO ARRANGE TO HAVE A FULL REPRINT COPY SENT TO YOU.