I have the Sony and it is a great DVD player, but I still prefer Cal. Audio MKII in my system for audio. Maybe if I got a outboard D.A.C. it would be different. As for DV-05 I had the opposite experience, took it back, picture was great but the audio was not as good as the Sony and the chasis was just flat out dissapointing for this price range. No offense Bmpnyc, that is just my oppinion.