Ok MO! - I'm not familiar with the SD200 then. The SD220E that I have has just been superceded by the SD330 and, like the 220, it's again picking up all the awards for best budget DVD player
Back on topic, I would have to disagree with you guys again
The 3 biggest changes I've ever heard in my system were (in order of difference):
1. When I added the DAC20 to my Marantz CD50SE
2. When I swapped the DAC20 for a DAC64 for a day.
3. When I upgraded my £150 Tannoy mx3 speakers to Dynaudio Countour 1.3MkIIs
With both DACs I've had in my system I tried them each with the 4 transports I have available:
Marantz CD50SE (modded)
Tosh SD220E DVD player
Philips DVDR890 DVD recorder
Sony Discman (via TOSlink)
There were differences, significant differences, between the transports. Even allowing for the fact I didn't use the same digi cable each time (I didn't have one long enough and couldn't be bothered to move kit around) I still think there would have been significant differences had I been able to use the same cable.
However, even the difference between the worst transport (Tosh SD220) and the best one (Marantz) was nothing
like the night/day differences between the 3 DACs (if you count the Marantz internal DAC as the first one).
So, in
my experience DACs are far more important than transports :MILD:
Kermit - to answer your experience specifically, the greatest difference between transports is, like anything else, at the bottom of the scale so clearly comparing a Cyrus CD7 and an old Panny DVD player is going to throw up big differences. I believe though that once you hit the £1000 (RRP) level for a transport there's very little in it after that.
The issue is (in case you hadn't noticed

) one of my little bugbears: what irritates me is that the high end manufacturers spend all this R&D effort in trying to make the perfect transport when IMO they'd be far better off trying to make the perfect DAC because it
is theoretically possible to make a DAC which is totally transport independent (and digi cable independent aswell btw). If they did then we could all happily use our cheap DVD transports and cheap digi cables...and timpy and WM would go out of business :JOEL:
The arguments (RAM buffer etc) have been done do death :argue: in other threads (not yet on ZG though :torkmada: ) and I can see I'm in a minority so I won't try and labour the point any further :banghead: :guiness:
Michael.