Hello, I currently listen to my CDs on a Marantz CD5400OSE player connected to a Harman/Kardon AVR430 Receiver and Mordaunt-Short Avant 906 speakers. Like most people, I found CD sound to be too 'dry' and lacking midrange warmth, especially when compared to DVD-Audio discs played through the same Receiver/Speakers. In order to sweeten the sound a little bit, I've placed an Audio2000s Graphics Equalizer between my CD Player's analog out and one of the receiver's analog in's. I've boosted the lower bass, the highest treble and the mid-range a little bit (not more than 1.5 dBs) and I've obtained a rounded mild "W"-like shape on the equalizer. I found the result to be absolutely amazing: CDs really came to life, with lots of warmts and lot of air in between the instruments. Now the question is: could an upsampling CD player provide a better result? My CD player only does 8x oversampling, no upsampling. I've done some tests by using Audio Editing software to upsample CD tracks to 192KHz/24bit and writing them to DVD-Audio. The resulting sound was certainily better that the original CD (a little bit warmer in the mid-range), but still light years away from the beautiful sound shaped by the Equalizer. Has anyone else done similar tests? I guess I'm just trying to find out if it's worth investing more money in this - I am very happy with my current CD sound, but there is a little voice somwhere in my head that keeps on saying "Upsampling CD Player" ... Thanks for all your inputs!