Amp = Yamaha A2 DVD Player = Pioneer DV-717 connected using optical Spdif PC = Fujitsu Siemens Home PC comprising: 3.2 Ghz processor 1Gb RAM Audigy SoundBlaster 2 (bog standard) MediaPlayer 9 Some unbranded DVD rom (best info I got was HL-DT-ST?) connected using coax SPDIF + 3.5mm jack to female rca adaptor 'cause Audigy don't supply the right connector. I had the Gypsy Kings, Gypsy Kings CD in both players running at the same time. It's got some good base and percusion so always serves as a good reference. My amp can toggle between inputs so I could switch A-B-A-B... to my hearts content. Would anyone consider that the optical / coax difference sufficient to re-test? Anyway, I was mightily impressed by the PC. Certainly better than my xbox which was the last test I did. The PC sounded slightly warmer. My DVD player sounds quite "harsh", but I attribute this to greater detail, what some people call layers in the music. I prefer it and wonder if there's anything that can be done to the PC set-up tp get that very slight improvement in fidelity? PS the difference was very slight. Only really noticable in a back to back test. Some people might even prefer the sound of the PC.