I had a CB from the first year that it came out and went through all the upgrades including the CBII with extreme DACs in the front 3 channels and the other 5 channels Superior DACs. The Theta dealer I speant a lot of time with is also a Meridian dealer and has a carefully thought out all Meridian HT system in the store (Belair, CA,). No doubt the Meridian has the edge but, if two channel listening is what you are interested in, for a lot less money, you can get a much better sounding system using a preamp rather than the Theta or Meridian computers.
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