Very good value for money. This player sounds as good as many players that cost $1000 to $1500. It is a little more refined and revealing than most players in sub kilobuck group, but at the same time it is among the best in its price range in terms of PRAT. In addition it has a USB input for listening to MP3 files that are not in Apple formats (in short you cannot hook up your ipod to this machine). It also has a digital out for use with an external DAC and has a very useful and readable display. It also does a terrific job in presenting a realistic and three dimensional soundstage when paired with good electronics and speakers. Sounds even better when paired with its stable mate, the IN30, Atoll's killer sub $1000 integrated amplifier. Kudos to Atoll for this pair.