[QUOTE=leonard smalls]Possibly not in terms of reading the info off the disc, but a Wadia tends to do a better job of actually converting the digits to a format we can actually make use of![/QUOTE] The aforementioned Sonys have [i]analogue[/i] output which press right up against the theoretical limit of what the CD format is capable of. This is demonstrably and measurably the case! Of course there are many who prefer the sound of vinyl, but given that in pretty much every measurable engineering sense CD is technically better than analogue [i]master tape[/i], let alone a vinyl record, that's got nothing to do with 'accuracy' either! [QUOTE=leonard smalls]But surely, with expensive watches not even this argument holds water, as all that's better about, say, a Rolex, is build quality - timekeeping is irrelevant![/QUOTE] All that's better about a Wadia than a Sony is build quality too - it's got nothing to do with engineered performance, though obviously people will hear what they want to hear and believe what they want to believe.