Well, let me start this by saying that I already have decided eventually to get the new dCS CD/SACD transport to go with my dCS Purcell and Elgar, so everything else I say is a temporary conclusion. Having said that, I have been running the Sony SCD-1 and the ML 37 into my Purcell side by side for a couple of months, using balanced (on the Levinson) and RCA (on the Sony)versions of the same digital cable, NBS Monitor 0. There is a noticeable difference between them as transports (and yes, I've tried the RCA cable on the 37, and that's not the reason for MOST of the difference). The Levinson is generally warmer, smoother, and has a wider sound front on orchestral music. The Sony has more detail at the frequency extremes, is slightly brighter overall, is slightly more dynamic in its presentation,and is a bit more forward. There is a difference between the two on ambiance retrieval, but it's not clear from recording to recording which is generally better--the Levinson seems to get more on most recordings, but then all of a sudden the Sony will get more convincing ambiance on a particular disc than the 37 does. The real point isn't which one is "better"--I marginally prefer the Sony--but that as a transport the Sony is completely competitive with a $4000 Stereophile Class A rated component. In case anyone is interested, I've posted the Levinson for sale here on Audiogon, for a good price, while I wait for the dCS transport. But for anyone who has a broken-in SCD-1 and a good DAC, I would just invest in a type quality digital cable (unless, of course, you're like a friend of mine, who goes nuts waiting for the Sony to acces a disc. I suggested to him he needs a shrink, not an audio dealer).