There are some curious things going on in my system. I had a PA20R/DAC20/8000CD + Philips SACD963. The cd system was clearly better than the Philips on CD, irrespective whether I ran the Philips via the DAC20 or via its own upsampling DAC. I then replaced the 8000CD for the TAG transport, and the Philips was no-where near. I've since bought an AV32R, and out of curiosity again compared the Philips with the TAG transport, with the Philips going in through the by-pass, and using two original copies of the TAG disc. I can't hear any difference anymore! - well, not much. The TAG transport slightly has it, but the differences are very small. Best: (just) the TAG via AV32R dac Almost joint best (!): the Philips upsampling through the by-pass Not far behind: the Philips via the TAG dac In the shade: anything via the DAC20 into the by-pass Explain that please. Why a clear difference via the PA20R and no difference now?