Yes the D500SE is 24 bit. I think AudioAdvisor has a few of them for $399. I had the original D500 which was 20bit. Everything you read is true in my mind. Is also a HiFi Choice Best Buy and best play under $1000 in A/V Lifestyle (Austrialian) magazine. The only reason I sold it was I had too many CD Players. What I kept was a Rotel RCD-990 which is/was one of the best players under $2000 (or even $3000 when it was released), and a Cambridge CD6. It was a toss up which Cambridge to keep.