I've just read my previous reviews, including my first one in Aug '97 of Optimus LX5, Sunfire Cinema Grand, B&K AVP-1030, and I guess I have to tout this little jewel(considering that you can pick this up for $170-$200 used). The Philips CDV-400 has a tiny bit less of slam than CAL Delta. The soundstage is full and open, no shrill, but has a slight upper end edge. USE THIS UNIT WITH A GOOD D/A. I compared this unit against a CAL Delta using a Chroma 396. I have been told that this transport has been made for the Theta Universal, and I tend to believe that because the Theta D/A locks in quicker into this transport than CAL Delta or my "new" Pioneer CLD-79. The LD aspect is older (average video playback still, considering it's manufactured 1991). Slow, and no AC-3, or quick flip, but it makes a solid transport. Now that I'm comparing it against a Pioneer CLD-79, unless I step up to Mark Levinson No.333 and No.38s, with Dynaudio Consequence, I don't think the sonic difference will eat me up alive. The video on the Pioneer CLD-79 is cleaner, and less video grain. As soon as I get my Proceed AVP, I'll compare again.(PS, didn't hear an astounding difference with a Dynaco PAS-4 as well).