The Marantz and Esoteric players are very different sonically. I have owned a modified Esoteric DV-50, and I currently own a modified Marantz SA-11S1. I've also owned quite a few other CDP's, from BAT, EMM Labs, etc. For me, the Marantz does a better job of making digital sound musical to me. Granted, I still prefer analog, but I found the Marantz sound to be much more musical than the Esoteric players I've owned and heard. Now, the Esoteric are more revealing, and some are drawn to that, but to me, they sound grainy and bright. The Marantz allows me to listen to digital without grinding my teeth. Obviously, others will disagree. Unfortunately, only you can decide which player you would prefer.