These were both reviewed by 6.moons. As I recall the conclusion was that there was little sonic to differentiate them. The big plus was the addition of a VC and the ability to connect the 168 direct to an amp. I have had a 128 for over 3 years now and am fine with it. I have not heard the 168. With another CDP I have not found the ability to drive an amp direct is a benefit (sonically).