Browsing one of the many local HT stores in Houston today, I noticed in the "Linn Room" that they had a brochure for a Linn (I forget the name) CD player that's listed for $20K after my investigation. Now, I did not look very much into "specs" but I would hope that this player has DAC's that are on par with something like the Theta Extreme DACs and plus be upgradeable along with having upsampling ability to name a few things I know of. Is this the cd player to get to end all players? I thought turntables/tube preamps were where it's at for audiophiles and the like?? I'm sure a select few would spend the money for this though....like the Bentley owners of the world.. Oh and if it sounds as good as any of the other Linn gear, I'm sure it's fantastic, but for $20,000??? That's another mans dream theater!