This is the single most controversial question on head fi. The science guys so "no" and if you hear a difference you are delusional. The cable guys say "yes" they can absolutely hear a difference and they are willing to bet their house on it. For me, I am a skeptic. I actually hear a difference in certain cables, but I don't trust my ears because confirmation bias is real, audio memory is flawed and other factors such tips, pads, gain levels may actually be the cause of these differences I hear. The science guys say that the only thing that matters is the resistance and capacitance of a cable and that the only detectable change to FR happens when you have a highly sensitive low impedance monitor of less than 15 ohms. Cable guys say that there is more to sound than frequency response and that there are a lot of non-frequency response things that impact sound. So, I don't know what to believe. I remain a cable skeptic, so much so that I don't even A/B test cables anymore. I only buy them for their tactility, their ergonomics and their looks. This approach is working well for me now. Everyone needs to make their own call. It's your money. Do whatever makes you happy. I do want to do a blind, volume equalized test of various cables to see if I can hear the difference and if I do what those differences are. Until I do that, I am going to continue to be a cable skeptic.