Last month I had the sublime pleasure of instant comparisons between HD800, HD700 and Beyer T1 on the Luxman P700-u in a shop here in Tokyo. The hours I spent there, switching between varioius SACDs, really sold me on the HD800 - the quality was obvious. That P700 is a huge, beautiful balanced beast, and it`s only about $2300usd here in Japan, which compared to the $6K price overseas, is making think I can`t afford not to buy it. Stilll, for that amount of cash, or maybe much less, some of the above mentioned tube or tube-like amps may be the way to go . . .