I've got the NAD C521BEE, having previously owned the Sony CDP-XE370 CD player and a Sony RCD-W3 CD recorder. Neither of the Sony units (in my opinion) were on the same level as the NAD.

Both were good budget machines for the money, but the NAD definately outperforms them in the detail department. I also prefer the warmer sound that the NAD offers, without being too harsh and bright. That's not to say it's a lively player - I listen to a wide range of music, from classical to rock, to easy listening, to jazz to dance and it handles all of them very well.

In my eyes, it was a worthwhile investment and unless I have a significant cash windfall in the next few years, I don't plan to upgrade for a good while yet - I think I'll need to spend a fair bit of dosh to gain any improvement that I find noticable.