In my opinion it is very system dependent. The PS1 is not highly resolving with pinpoint detail and crystal clear highs. It is more of an analog sound with excellent midrange and an emotional feel to the music. Since I prefer the detail and soundstaging of other players, I use the PS1 in my bedroom. For listening to the "air and space in the recording", I use a different system. I use nice ICs and a PS Audio PC, no fuse upgrade. Thre is only so much you can do with this player. That said, I believe you have to spend more than $750 on a player to best it. The one comparison I haven't made yet is between the Oppo Digital 980 HD and the PS1. The Oppo is clearly the best CD sound among universal players in its price range. It will be interesting to compare the two. But, for $40? No contest, the PS1 wins hands down!
