As I mentioned in another thread, I have this player as well as tubed output Cary 308-T. In most respects I find it to be virtually the equal of the 3.5x more expensive Cary in actual sound quality. On HDCD encoded discs, it is, in my opininion, even better. The only drawback (boring appearance aside) is a little bit louder running (mechanical) noise. The result being that the background on the Cary is a tad quieter (you have to have your ear close up to the units while playing to detect this). Early on, I auditioned the NAD vs the Arcam 73T and the Rotel 1072. I chose the NAD because it was cheaper and that it sounded just as good as the others. In my opinion, NAD has ahieved quite a lot with this player. It is as good IMHO as units considerably more expensive and you would likely have to spend ridiculous dollars on a player to discern appreciable differences. In fact, I feel that you would better off looking elsewhere to improve your system (amp, speakers, subwoofer etc.) once you purchase something of the quality of the c542. Have fun with the NAD. I don't think you'll be disappointed!!