Exsistence of break in phenomenon has been hotly debated,I have been on both sides concerning perception of changes in a component or speakers.Only 'my' opinion follows.The point at which my new Rotel reached stasis via 'my' perception was over 100 hrs(roughly 130 discs).Sometimes I 'feel' it sounds even better at the over 200 disc mark but that impression is not 100% solid,it could be me and not the component.I 'feel' strongly although on the matter of unit passing that rough 100 hr figure improving steadily.Keep in mind that throughout introduction of the new piece into the system I tried cable changes and cones,and roller bearings which also raise some eyebrows.Someone else will have to chime in and clarify 'why?' 96k vs 44.1k at the digital out of a redbook cd machine.The way my understanding leans is redbook is 44.1k and there are dvd/redbook machines which output the higher rates for their dual format nature?I enjoy the single disc Rotels sound yet the buzz-kill now is getting up to change discs.I may still go the changer plus a Benchmark DAC1 route for the added enjoyment of interruption free multi disc listening sessions.