Summary:
Anyone heard about the PD-106 / PD-206 reputation of value for money. [It's basically the same heap, except that the 2xx has remote control.] This is the successor.
The shape is differed, this looking more on par with the rest ot the "jap bunch" with centre mounted "hatch" and so on. Over all this player is larger in size than the 106, and hence more noisy and flimsy in the caseing. [There is also a digital outlet included on this model, probably not important as the DAC is quite good (and who would consider a $130 CD a transport?). It may be convenient for copying to MD or something.]

So how about sound? Well, dynamic and balanced (for price that is). There´s no serious "compression" (losing autority) in complex passages, and little treble hardness that is so often present on cheap CD:s. The sound is livelly and rich, with quite decent amount of firm bass. There is nothing of this "shadowed" bland sound that some marks use to disguise the hardness of cheap electronics.
The main weakness in sound is that instruments and sounds seems to be to much separated. It is as if it is not a orcestra thats playing, but rather a couple of individuals that been mixed together at this very occation. It lacks a little of this musical engaging, and substitutes this with dry detailed sounds. Some may like it, I do not, and others may not care the least. But basically it is still the same grat value for money as PD-106 was.

So to sum up: If you´re on a tight budget, or think that other parts of your system would earn more from you cash; then this is a good CD. If you are given the choise, choose the PD-106 before this (PD-107). You are basically getting the same nice player, but with a caseing that is sturdier and less noisy. But the PD-107 is good anyway: and as soon as the warranty is void, try to dampen the caseing and inner parts (with foam or whatever). I suspect this will do marvels with the kind of "spotty" sound. (I´m just waiting the warranty. then I think dampening is much more smarter than spending a couple of $$$ on a more exspencive CD.]
But given the small amount of money you have to part with, it´s a vivid four star.