Sim Audio Eclipse LE ..comments.

This is a GREAT sounding CD player and an ergonomic pleasure. Build quality is top notch too. I have owned: Wadia 861, AA Capitole Mk 2, newest Audiomeca, and the "regular" eclipse. While the regular eclipse deserves to be mentioned in this category of players, the LE is on another level entirely. I brought it over to a friends place to compare it to the 2 channel EMM DAC. Redbook playback was too close to call. Of course, the EMM DAC offers SACD playback and a variable out, but I just wanted to give you an idea about MY thoughts on the Eclipse LE.

It would be interesting to inquire the company about the actual design differences. As per their description on the website it seems the difference is just in the "exterior"...

Dmitrydr..good point.
I'll follow that up.

refinements to the analog output stage apparently...