Equipment used : ONKYO 575x - POLK LSI 15 TOWERS – CS400I center – rt35i surrounds and Velodyne ct15 sub. Connection used: Acoustic Research toslink cable 5.1 Interconnects Monster cable 400kII CD’s : Diana Krall (tribute to Nat King Cole trio) Ottmar Liebert (Luna Negra) SACD’s: James Taylor (Hourglass) Miles Davis (Kind Of Blue). Setting up the player was very easy; really no needs to use the manual except for speakers and distance settings. (Setting used for this review was 5 large + SW). The first CD I sampled was a Diana Krall tribute to Nat King Cole I own. Out of the box my first impression was that it was more detailed and had a larger soundstage than my old Marantz cc3000. I was amazed how well it sounded right out of the box, especially a unit that cost me $169 plus a free SACD!!…Next I tested Ottmar Liebert who’s an excellent acoustic guitar player. I use this CD a lot to test speakers because in my opinion it can show the characteristics of speakers and components. Again, the notes were “airy” and very detailed….Overall the Redbook playback was very good with some slight digital harshness, but I believe that in time it will refine itself. Now to SACD….I was a little bit nervous about this because, I jumped into this format without trying it at home like I did with DVD-A, and I was hopping that my small investment was not going to be money down the drain. For example when I first got in to DVD-A I had goose bumps when I first heard “Riding with the King” and for SACD to be a success I needed to relive that feeling I got with my previous experience…So, I put in James Taylor’s Hourglass, (the multichannel tracks) I got those goose bumps again with the first few seconds of the first track!!…When I tried it in stereo I had to get up from my sofa a couple of times to make sure the center channel was not on !!!..What freaking imaging! James Taylor was right in the middle of the sounstage…I can’t remember ever putting my ear on the center channel thinking it was on. With any other recording or format !!!…. Unfortunately I didn’t feel the same with KIND of blue. It does sound better than my remastered CD but not to the point where my wife could tell the difference in an A/B comparison. In conclusion I’m very happy with my purchase (most of my favorite artists are on SONY)…Now for those of you who want to know which format is my favorite I would have to SACD. Only because it’s more convenient to just put a DISC and not worry about turning on the TV and selecting the surround-stereo or dts track. Sonically It will be difficult for anyone to declare a clear winner….Just listen to HOTEL CALIFORNIA on DVD-A !!!