And the biggest influence on sound quality is...


The quality of the recording itself.

Then the room, the setup, the speakers, and lastly the  front end.

I've got recordings that make my system sound horrible, and I've got recordings that make my system sound absolutely wonderful.

None of the gear changes have had that much impact on sound quality.

 

 

tomcarr

I would put the room first, quality of the recording and then speakers third, though I am not 100% sure what you mean by the set-up.

The room before the quality of the recording as there is nothing anyone of us can do about that. After the room, everything matters equally if you are really wanting to get a real hifi rig.