Socrates I admire your review of the improvements SACD offer and find them to be acurate. However, I wish your jab at Ben had been left out. I've found over the past five years Ben to be consistant in his taste and his opinions. I believe there is room for both of you to be right here, which I believe you both are. For the entry level SACD may not have enough upside. This opinion is formed from reading others comments with lower end systems. My experience is only with high end systems, and I fully agree with Socrates. For my taste SACD is a vast improvement, and very addictive. Just my opinion, and that is what this poster asked for.