[QUOTE=Isaac Sibson]Different implementations of a DAC chip may sound very different indeed. A Marantz CD85 does not sound like a Naim CD1 does not sound like an Arcam Alpha 5 does not sound like a rotel RCD-955. They all use the same Philips TDA1541 DAC chip though.[/QUOTE] I dont doubt that, but to my ears the EMU is doing a really, really impressive job for me, for the miserly sum of £70 :) Have you had much interest in it yet?