I like the sound of the CA1000 much more, the M17 is technically great, but it lacks organicity, especially the treble is so dry and sterile, midrange lack weight. Unfortunately, the game is like a typical Saber device. The sound of the M17 reminds me a bit of the Hugo 2 or Burson DACs. I felt that the THX-AAA + ESS combination would be like that and I was right. On the plus side, the M17 is speed of operation, a very good screen, rich equipment. The resolution and detail are also great, many more expensive stationary DAC / AMPs could envy them. Unfortunately, this is a DAP designed rather for warmer and darker headphones.