SFCD-1, Theta Miles or Linn Karik?

Well, your going to get a lot of different takes on these players. I have found all three to sound entirely different in auditions, I am a bit swarthy but I would not go as far as to say that my ears are golden. The Miles and Linn were auditioned at the same shop together feeding the same system. So much for the associated equipment on that demo. I found the strength of the Miles to be its drive and pace. The Linn player had an odd way of making the music "float" in the air, not unlike some old Quad SS gear (amp and preamp) that I used years ago and may have altered the music's pace, but again I liked the overall sound. Both are great players, but different. The SF is smooth, musical and a bit laid back and sounds fine in an otherwise system. I listened to it through a Conrad Johnson integrated and also through a Plinius integrated, I much preferred it with the Plinius. Considering its price I would suggest that you also check out the Resolution Audio 50 or 55 if you like the sound. I prefer the RA. I opted for adding a DAC to my player which was the cheap way to go, but had I been willing to spend more would have gone with the Theta (for its drive) or the RA (for its overall musicality). I did not home demo any of these as I did not intend to purchase them and assume that they would have sounded even better if they had been properly set up with isolation components in my system (this has been my experience with other players that I have tried at home). You really need to audition the players and then re-audition them at least one more time. If at all possible attempt to arrange a home demo. If you want to spend less then check out the Musical Fidelity A3 player at around $1,000.