Hi,
I've compared the No. 31.5, 37 and 39cdp in my system with my Theta DAC. There is a definite difference between them and even my Theta Carmen II DVD Transport. Of all, the cdp was the worst. The 31.5 was more analytical and allowed me to hear how the recording engineers put the discu together, but the 37 let me really enjoy the music. That's why I bought it. It's the best I've heard so far. Highly recommended.
I've compared the No. 31.5, 37 and 39cdp in my system with my Theta DAC. There is a definite difference between them and even my Theta Carmen II DVD Transport. Of all, the cdp was the worst. The 31.5 was more analytical and allowed me to hear how the recording engineers put the discu together, but the 37 let me really enjoy the music. That's why I bought it. It's the best I've heard so far. Highly recommended.