[B]Introduction:[/B] There was someone over on PFM who owns a SB Touch and said he can hear a clear difference between the analog outputs of that, and his Naim CD player. I don't think this is at all likely if the test conditions are fair (i.e. blind and level matched). So, I compiled a test. [B]Method:[/B] I have copied four tracks from the original CDs in uncompressed format. I have also taken these tracks and played them via the SB Touch analog outputs and recorded them again with my ADC (a modified Behringer DEQ). I've cut off the ends of the files to clam copyright issues. [B]Test Procedure:[/B] I have uploaded the files. The first set of files I have labelled for you to know which is the original file and which was recorded from the SB Touch analog outputs. This should let you get to know the sound, if there is any. The files following this are simply labelled A and B, so you can see if you can hear which is the SB Touch. Four tracks are available. Joe Cocker - Look What You've Done Joan Armatrading - Me Myself I Tomasz Stanko - Sweet Thing Miles Davis - So What If you can't reliably identify the different files then I put it to you that the SB Touch analog outputs (and my ADC!) are transparent. I'm not going to do a poll. You can reveal your opinions if you want, or not. SB Touch and Original Rip: [URL]http://www.mediafire.com/?t91wr55ya6qabkp[/URL] Mystery Files: [URL]http://www.mediafire.com/?83qrdwfbvcegz09[/URL] [URL]http://www.mediafire.com/?tshxmxkhyivnh4r[/URL] [URL]http://www.mediafire.com/?sz3v62xych9j1vg[/URL] [URL]http://www.mediafire.com/?3txn4298tmh864c[/URL]