over all good cabling will make a difference. Where to start? The further upstream the more significant the impact (this goes for equipment too). In other words, your source equipment and cabling carries the smallest and most delicate signal - if there is flaws present or introduced here - then said flaws will only be magnified and expanded upon further downstream (preamp, amp & speakers along with the associated cabling). Thus, your best should be source and source cabling. However, due be aware that the absolute best and perfect signal can be ruined by poor reproduction, so downstream is important too. This is the reason you will get so many opinions on such a question - its all a symbiosis...