Soup, just curious why no SACD capability, don't get me wrong I would love to have CD55, a little out of my budget currently, the up sample rate is staggering 24bit/706khz, Elgars are 24/192 and are considered SOTA. Analog volume control is very useful feature for audiophiles, and unit has beautiful design exterior, I'm sold.......can you loan me $3000 for a while? regards Sam