Sugarbrie, I just heard about this D500 SE from Cambridge Audio yesterday. My dealer was telling me about it over the phone. Said being so busy over the holidays, he hasn't had time to sit down, and give it a good listen. I guess he didn't know it upsampled CD to 24 bit(it does?), as he didn't mention it to me. He knows I'm looking for a good, relatively cheap 24 bit player. I want something to quench my thirst until the SACD/DVD-A format war shakes out. We also talked about the new Rega Planet 2000. Said he liked the sound of the new Rega, but the build quality looked pretty poor(inferior to the previous Planet). He was also a bit fuzzy on the sound of the new Planet, as the two he got in blew out within a few days. May I ask you about the Cambridge? Is it really a 24 bit player? Does it have a detachable power cord? And what do you think of the sound? My previous experience with Cambridge CD players(2 years ago) had me thinking they were a bit lightweight sounding. Are the new players more full bodied? I will be certain to audition them. Thank you.