Okay... ive always been one of those 'bits are bits' people. THat there is no diff between cheap and expensive digital interconnects, that there was no diff between coax and optical, and there was no (or very, very little if any) difference between different transports as long as it was the same DAC. However, a situation rose recently that contradicted my belief: My firend just bought a Panny XR10 from ebay, and i went over to his house to check it out, bringing along my old (1991) luxman CD player with optical out. So just out of curiosity, i hooked up my Luxman via optical to the optical input of his receiver, and he had his Toshiba SD3860 (similar to the 3960, but canadian) via Digital Coax using a Composite video cable. I compared the two (expecting no difference) multiple times, using the same CD in each player (swapping CDs), experimenting with different albums. I was suprised that I could DISTINCLTY tell quite a large difference between the two! How can this be?! Even on his basic 2ch audio setup (XR10 receiver, Athena AS-B1 speakers) i could hear a difference. Its all the same 1's and 0's going through the same DAC! The luxman sounded distinctly cleaner and more detailed in the higher end, but the Toshiba was fuller in the midrange and sounded tighter in the low end. What caused the difference in the sound of the two as transports?