I have spent some time with this el-cheapo switchbox, the CVS970, and thought I would post my impressions. First of all the little box at $17 USD is built remarkably well. The 4 sets of RCA's in the back (3 in, 1 out) are gold plated. The rotary switch seems substantial plus the small metal box is something that most headpone afficionados won't be ashamed of.
The Sound:
I had to go out and buy two more pairs of interconnects to hook my two sources (Sony SACD and Adcom CD player) to the CVS970. I wound up using Monster interconnects intended for auto sound. Yep, that's right but they are actually quite nice and at $12.95 per pr. a bit of a steal. The interconnect between the sw. box and my Perreaux amp is the $30 audioquest (sorry but don't recall the model name). I used the Nickel Creek SACD to listen and all sounded quite good. I compared the sound going thru the little switch box to the sound going direct from the player to the amp: no difference to these ears anyway so I am comfortable proclaiming that the CVS970 doesn't degrade the sound in any way at all. Then I thought if the setup sounds that good with the el-cheapo Monster interconnects what would it sound like with MIT interconnects. I went direct from the source to the amp with a pr. of MIT 330+ ( I think that's the number). Result: nada difference, again to these ears.
Conclusions:
I am sure some will accuse me of audio heresy and stop reading at this point but that's the straight story. In fact this isn't the first time I have driven myself bonkers A/B'ing audio cables and this experience is pretty much consistent with conclusions I've drawn in the past. If there are differences in interconnects, they are subtle differences. I'm not suggesting that anyone stop buying the good stuff. I will continue to buy the better cables (there's a limit though) based on looks and feel if for no other reason. But this time, for my bedside listening station, I just can't bring myself to do it. The amp and the HD600 phones probably seem worthy of more expensive cables but doggone it, they just don't seem to make a difference.