No, not sonically in most situations. The exception is when you are using it directly into your poweramp without a preamp, and you need to be able use a balance control. The 860 has a balance control. I find that few CDs need balance tweeking, but some old CDs or those of historical performance might. If this is the case, and you need the balance control, get the 860. Otherwise don't bother, IMHO.
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