Brian, The comparison I did was between the SACD played on the new Sony vs. the CD played on my existing digital front end (w/ the AA and the DAC). The CD played on the Sony was nowhere near the quality of my other digital components. That said, I am keeping an open mind until I get about 400 hours, on the CD side, played on the Sony. That will be a more fair comparison. I'm not expecting the moon here and really got the Sony for it's picture quality, which is EXCELLENT! In some ways it is satisfying to see how well my existing digital technology, which is about 6-7 years old, holds up against the new unit. The DAC for CD in the Sony is 96/192kHz too! Time will tell...