I have just spent an excellent afternoon listening to CDs on my A11SR. Why? Because the weather is cr*p and I just connected my CD player up via digital Coax and wanted to test that vs analogue inputs. Here is my setup AVC-A11SR Linn Mimik CD Linn analogue phono interconnects Hi quality digital coax interconnect Mission 753 Floor standers M&K K-9 Sub High quality silver coated multicore speaker cable, bi wired at the speaker end. Sony 735 DVD player (Panasonic VCR and Sky Digital box) Mission 75C centre, 750 rears. Sony 36FS70 TV I have had my trusty Linn Mimik since 1994 (found the bill), at the time it cost £798 (which was a fortune then). It has always sounded great. Before I got the Denon in december it was connected to an Arcam Delta 270 amp. As soon as I listened to CDs on the Denon I (and the other half!!) was blown away by the quality of the sound. The A11SR realy is an excellent amp for Music and DVD. On another post I was discussing with Hoglet the use of digital coax to connect the CD to the amp and wondering if it makes any difference? Well today I got the BNC (Linn end) to phono convertor I needed to do the testing. I assigned Coax input 2 to the VDP input so I could swap between CD (analogue) and VDP (digital coax) easily. Both inputs were configured as Pure Direct. Sub was on. Before I started I was trying to figure out, £800 CD vs £1800 amp Digital to Analogue Convertor (DAC) qualities. Decided the Linn would be better but the Denon has the benefit of 7 years of progress in Semi conductors to rely on. CDs I used Neil Young Sleeps with Angels Pink Floyd Division Bell and remastered Wish You Where Here Massive Attack Mezzanine (sorry I dont have any good classical recordings being a Rock sort of bloke) I listened to a number of tracks on all these albums in particular, Marrooned and High Hopes from Division Bell, Shine on pt1 and Wish You Where here and Angel off Mezzanine. All of it is absolutely brilliant. I spent ages not being able to tell any real difference between Analogue and Digital connections. After a couple of hours when every thing was nice and warm, I started to notice the subtle differences. 1. On all CDs apart from Mezzanine the bass on the digital input seemed to have more emphasis. But on Mezzanine this swapped over and the analogue input went lower. 2. The major difference is the soundstage or postioning of instruments. By the way I was sitting in the sweet spot between the two front speakers. The sub happens to be directly between these. On Wish You where here (the track) The acoustic guitar at the begining moved when I swapped from analogue(more towards the right) to digital (more towards the left). I have checked my phono polarities . The analogue inputs provided a more focused sound stage, the Denon has a more dispersed feel to it. Neither was bad. The other half couldnt tell the difference at all. I am going to do more testing on Sunday with some different CDs. If anyone has any recomendations that would be good. So which is best? I think the Linn just edges out the Denon DAC on most tracks. Specially ones with carefully placed instruments. However playing Whole lotta Rosie (AC/DC If you want blood) really loud it seems the same What this does say to me is. a) The Linn DACs of 1994 were brilliant for their time. b) The A11SR DACS are very very good for their price point in an AV amp. I also tried some other tests. Neil Young in my Sony DVD player connected via Digital Coax not in the same league Division Bell using 5/7channel stereo was OK. DPLII Music mode sounded average as did DTS Neo 6. I must be a stereo music bloke. If you had a more moderate CD player with digital output I reckon the Denon would give it new life. If you have £1800 to spend and want an AV amp that is good for Music as well as DVD I heartily recomend the AVC-A11SR. Rog p.s I have just (after the testing above) changed the frequency setting on my M&K sub from variable to bypass (as recomended by StewartC), which makes sense for watching DVDs. Does anyone know what LFE cutoff the Pure Direct mode uses on the 11SR?