thanks for the input on the 2 cd players. I'm still waiting for the new format to emerge, mainly because I don't want to buy 2 different types of software. I'm interested in upsamplers at this time because I can still play my regular cd's on them, but I do hear some controversy on this too, so will probably settle on a good cd player, then maybe use the digital outs for a dac in the future with the player as a transport.