http://forum.audiogon.com/cgi-bin/fr.pl?vaslt&1260298401
The one thing I do agree with, is that people should focus more on speakers than the rest of the system. Many amps are extremely similar, same with CD players, but speakers are very, very different. I've found after many years of doing this that speakers and actually the pre-amp are the 2 critical pieces. I know there is a big 'source-as-important' camp out there as well, but for me many, many, many CD players and many, many, many DA converters sound extremely similar.