Choosing between the Theta and Meridian gear is a tough call. Both are great pieces and I think you will be happy with either. I have demoed the CB II (extreme/superior DACs) against that G68 and thought the CB 2 sounded better. The soundstage was more lifelike and the Theta conveyed a sense of presence that I have not heard from a processor. Having said that, the G68 offers bells and whistles that the Theta does not. For instance, the digital link Meridian has between their DVD player and processor is pretty neat. Meridian also offers their tri-field mode, along with a radio tuner, which Theta does not. I am trying to decide between the exact two pieces of gear. IMHO, the Theta, both in price and performance, is closer to the 800 Series than the G68. Be careful about people telling you that the G68 is another 861, it is not. However, for $8,800 it is a very compelling option. Does the Theta sound $3-5K better than the G68? You will have to decide. On Theta's side is the fact that they really support their product and offer a real upgrade path. You can take a CB I and, keeping the same chasis, have it upgraded to a CB III. In my view, that is a big plus for Theta.