I have heard both at the dealer that I do most of my business. Although he is no longer a Ayre dealer he continues the Linn line. I think that on the digital side that the upper Linn seems to deliver more information but the Ayre presents it in a more natural timbre. I have owned a Ikemi and sold it to get the C5xe then upgraded it to the MP. But I made this move to pick up the SACD/DVD-A capability. However the C5xe does outperform the Ikemi. The newer Linn Akurate is as good if not somewhat better, I avoided changing back to Linn since the dealer had had so much trouble with his Unidisk 1.1 and the Linn stepped out of the CDP business. As far as pre-amps and amps I can only say that this dealer showed more Ayre products than Linn. I can't say why, it is just an observation. And I will add now with him dropping the Ayre line, he hasn't brought in any more of the Linn. So I make an assumption based upon that. I will add that I have had great experience with Ayre Service so far. I think Linn makes good gear and have a Linn LP12 and Linto and at this point plan to keep them. Your really need to listen to both if you can.