I'd like to chime in about the difference in sound quality between a good CD and a SACD. I have about 40 SACDs, now. I was one of you (older) people who stuck with LPs in the 70s when people were moving to Cassettes, though I admit I moved to CDs in the 80s. I don't listen in 5.1, but I do have a big magnet subwoofer I use as a crossover with my good bookshelf speakers and I have Sennheiser HD590 headphones. And when I want to really listen, I turn off the A/C fan, ceiling fan, no dishwasher going, etc. I find that certain SACDs are very clearly superior compared to their CD layers or to other comparable CD material. Some, however, seem a waste of money. I'd say, two thirds have been a dissapointment, but that includes re-releases. I'm talking about DSD SACDs now, not those which go through a 24 bit process and are then transferred. The 24 bit transfers are some of my biggest dissapointments. This is "my theory" as to why the good ones sound so good. While the 44kh sampling of CDs provides a pure-tone range of 22kh for each ear, which is certainly beyond the range of human pure-tone hearing, that's not a good analogy. A SACD samples 2.5 million bits per second. This tells the system to go up or down in amplitude a little bit 2.5 million times per seconds. A standard CD can tell the system to go from mininum amplitude to maximum ampitude and back 20 thousand times a second. This is not what we want. We want the system to sense changes of any kind very, very frequently. An orchestra consists of many competing instruments, including groups of violins and different instruments playing at the same time. On beyond doing justice to pure tones, the media must capture the timbre of each instrument and of multiple instruments, simultaneously. The complexity of this exceeds the resolution of a single 20khz tone. It's not really about the ear, it's about the brain. The brain can resolve these, if given a chance, just as you can make out a conversation three couples people over, with room noise, and music going, but only if you concentrate (with you brain). My A/B comparisons mostly involve playing music on SACD and then switching over to a different player and playing the same music over an optical connection for the CD to the same amplifier, allowing the amplifier to do the digital to analog conversion. I've also tested in other similar configurations over the years and this seems fairest. Coaxial digital connecton for the CD sounds the same to me as optical. Generally, the most noticable improvements, in order of "noticableness", are: traditional string bass, Bass drum (like the big one in a jazz/rock with a pedal)-very soft and rounded, electric bass - soft and rounded, individual violins-piercing but not raspy, groups of violins-vaguely separate and crystaline, trumpets, triangles-very metalic, and cymbols - metallic. Also, instruments seem to be more in a specific place. By the way, I have a hard time giving SACD any credit with improving human voice reproduction. This may be a separate problem relating microphones, I don't know, or maybe nobody is really trying there. Here are some of my favorite examples of SACD improving sound over CD: Beethoven Symphonies by Haitink (Bass, strings, flutes), B.B. King Reflections (Bass drum, electric bass), Hilary Hahn - Mendelssohn Violin Concerto ( violin - but not her DG recordings and not the orchestra in that one ?!?), Rachmaninoff Symph 2 - Ivan Fischer (Violins, Bass, triangles, separation), Chet Baker from the 1950s (Horns and Bass), Bill Evans (from the 50s) (Piano attack, bass) , Gerswin - Rhapsody in Blue -Rochester Philharmonic (Clarinet, Piano attack, triangle). That's about it.