I first switched from a Marantz CD5000 player, to an Audiophile 2496 card installed in my PC. Sound clarity, instrument resolution, sound fullness, and depth of the sound field improved noticeably. I then upgraded to a Marantz SA8260 SACD player, and the additional improvement was dramatic. I've had this player for only two days, and I've used it with only regular CDs (i.e., no SACDs), but the sound quality in terms of the preceding criteria is amazing. I can't imagine my AKG K1000 headphones sounding any better. The rest of the system includes a ASL AQ-1005DT amp., Creek OBH-10 passive preamp., DiMarzio cables connecting the SA8260 to the Creek, and Creek to the AQ-1005DT, and a 12 inch Klipsch powered subwoofer. I'll add a Stefan AudioArt replacement cable for the K1000, and TJ mesh 300B gold tubes for the AQ-1005DT. This should complete my system.