Hi Tbone; Stereophile's J. Scull recently reviewed (July, 2000?) the latest Accuphase CD player and compared it to dCS gear. It seems Scull preferred the Accuphase marginally, but of course not everyone agrees with Scull's judgement. My ML 37 transport and 360S DAC are absolutely great, but I wasn't able to compare them to similar cost components. Cheers. Craig
