Hey Bill, I recognized your screen name from our earlier talks on the subject. I think you can probably guess which side of the fence I fall on (EMC-1)! For other's knowledge, WVICK and I had established a deal for the purchase of my EMC-1 mk2 when ultimately I decided to keep it and declined to sell. WVICK was gracious enough to permit the accomodation. Anyway, I wholeheartedly endorse the EMC-1, however I will add that the Accuphase player is very nice indeed. I just preferred the musicality, bass response and control, and smooth top end of the Electro in my system. Personally at present I am curious about a modded Shanling t-100. The ad for the mod (which runs $700?) suggests that it elevates the player to a level competitive with any other piece (a bit of a bold statement) at any price (even bolder). I have heard the std Shanling running tube stage out and thought it had a very natural, effortless presentation. Not too syrupy a tube stage. Perhaps the warmth in that stage might be something to look at. I haven't read the above responses, but I can tell you that there are several threads herein that compare the players or some of the ones listed and these may be a good reference point for you. Best regards, and good luck to you Bill whatever route you should choose. Makofkalaw (Dave)