I can't resist throwing in my $.02 worth with a twist. I've owned a ML380S for about 3 years now with an Ayre CX-7e CDP as my main source. I totally agree with the previous posters on the ML380S assessments. Here's where the twist comes in. I made a leap of faith and had David Schulte of the Upgrade Company modify both the Ayre CX-7e and the ML380S. I apparently had a similar improvement as drt experienced with his upgrade. The highs are no longer rolled off, I got more bass power, and more detailed resolution. David suggested I give the Pass Labs X-1 a spin since he thought it was a better machine than the ML380S. I found a very nice Pass Labs dealer in Des Moines who let me compare my ML-380S against a PL X-1 demo on his showroom floor. I also used my CX-7e as the source with my balanced ICs. At first listen the PL X-1 sounded incredible, wonderfully open and detailed, very pleasing sound. However, as the previous posters noted, the remote started to drive me crazy. The volume steps seemed huge and it was not user friendly to switch functions, including muting, unless you like studying owner's manuals and tech data. When I switched back to my ML380S, it sounded sort of dull and closed in compared to the X-1. Then another weird thing happened. After nearly 2 hours of critical listening, my ML380S had a chance to get warmed up (it had to endure a 2 hour car ride to the dealer). After later switches in preamps, the ML380S sounded almost the same as the PL X-1, but with more detail. I think the PL X-1 still sounded a bit more open, but my upgraded 380S was starting to show its stuff after it had a chance to warm up. I really wanted to buy that PL X-1 at first, but the remote control was a huge negative, especially considering how smooth and wonderful the remote and controls work on the ML380S. The ML preamp just seems more solidly built. I'd live with the X-1 remote if the sound were vastly superior, but I couldn't convince myself that it was. Who knows, maybe my ears were getting "fatigued" after 2 hours of listening? Please note my grains of salt here. If my 380S had not undergone the David Schulte upgrade, the Pass Labs X-1 would have won hands down. David does some amazing things. For now I'm keeping my ML380S due to it's user friendliness, great detailed sound, and good looks. I'm still searching for upgrades though. As for that crazy Levinson bottom center chassis power receptacle, there are companies that make upgraded cords with 90 degree male plugs. I got one from Transparent that made a significant improvement over stock. BTW, I'm not paid off by The Upgrade Company, . It's just that they did some good work for me and I like to pass along credit for a job well done.