If my reply post has any merit, then I have an interesting story to tell. I own virtually all types of video and audio DIGITAL formats: DVD-Video, VideoCD, SuperVCD, DVD-Audio, Super Audio CD, Red Book CD, High Definition Compatible Disc, JVC XRCD, and LAME .MP3 files encoded at both alt-preset-extreme and alt-preset-insane. To my ears, DVD-AUDIO has got the best sound quality that rivals vinyl LPs and 45s with the convenience factors that I have grown up to expect in any musical or film reproduction. Nothing gets closer to the absolute sound than vinyl (ugh, what a PITA) and no digital audio or video format gets as close to vinyl than DVD-AUDIO especially 192kHz/24bit pure 2.1 stereo loudspeakers (with .1 LFE) or through headphones combined. That liveliness of sound in terms of three dimensional holographic presence, soundstage height / depth that matches precise imaging through effortless sonic layering, smoothness of sound -- that resolution -- is unmatched. Only a very high end vinyl rig can match -- but not completely trounce in all audiophile criteria -- that well-mastered 192kHz/24bit DVD-AUDIO sound. A-B-A-B-A-B, as we all know, results in an outcome that makes the sonic differences between high end vinyl and DVD-AUDIO statistically null. It is that great folks. I don't care if I have to re-invest several more thousands of dollars in either HD-DVD or SONY Blu-Ray formats, but whichever has the full DVD-AUDIO specifications gets my hard earned money.