The SA10 is one of the finest CD players I've owned and I have owned many and some much more $$$. The Marantz has a purity to the sound, CD or SACD are just superb. BUT the power cord you use will make or break this unit, same for the K-01. Anyone thinks that was a bright CD player was using a hype top end power cord. The Marantz can sound bright or balanced, this is not the old Marantz sound, it's open and pure. May not have the slam or brute bottom end of the great K-01 but it can hold its own in other areas, and their mastering system Marantz designed is the real deal.