Price Paid:  $1000.00 from Used

Summary:
After growing tired of so many boxes, units and cables in my system, I decided to simplify. I read numerous reviews of CD players that incorporated analogue volume controls (including the Audio Aero CDP) but Theta's Miles cd transport and player that caught my attention. I picked one up in the single-ended version. It packs a Theta Pearl Transport, analogue volume control and a mean cd playing mechanism in a very well designed 20 some pound chassis. After having the unit in-house for over a month, and listening to it connected directly to a B&K ST140, an Acurus A250 and a Classe CA100 I have to say I'm more than satisfied with this purchase. Taking the pre and processor out of the signal path have really improved overall quality of my rig's sound. Bass is absolutely stunning(with decent 2 or 3 way floorstanders you may not need a sub), and not just through the classe; the b&k puts out more detail and power than I ever imagined it had; the Acurus doesn't suffer from edgy brightness, though it sure packs a serious bass and midrange wallop. This is by far the most musical CDP I've heard at this price range. I highly recommend it over the CAL CL15.

Strengths:
Incredible bass, extension and staging. Build quality is good.

Weaknesses:
Remote. It's cheapo plastic.

Similar Products Used:
Dennon and Pioneer transports.

Price Paid:  $2200.00 from Audio Solutions

Summary:
Fantastic sound at a good "entry level" audiophile price point. gets the job done well, and mates well with the rest of the electronics via balanced connections

used with Ayre K-3, Audio Research 100.2

Strengths:
great sound, good looks

Weaknesses:
terrible remote

Similar Products Used:
CAL Ikon, various others

Summary:
Overdone transformer, great Pioneer transport, dimmable display, adjustable volume, can be played direct to power amp (although I've never recommended it), great weight, great build quality and looks. As for how it sounds, fast, precise, controlled, dynamic and real. This is one player that doesn't lack bass, weight, dynamics, and soundstages
deep, wide and high. Anyone who still admires Iron Maiden,
Deep Purple and the likes, should own this player. If anyone prefers to pair it up with a Theta DAC, do it with the Generation V. and take the playback one step further.
I found this combination to be the only one that would seriously threaten a good analog front end. The remote could be better but I guess you can't have everything...

Strengths:
best rock 'n roll player on the planet.

Similar Products Used:
copland, mcintosh 7007, cary 301, cambridge cd-6, rega planet, wadia 280, esoteric, vrds-8, meta research laser-1, others...

Summary:
This actually replaced my multi-unit CD playback set up formally consisting of a PS Lambda transport & Sonic Frontiers SFD-2. The Miles sounds better - in all parameters. Smooth, articulate mids, outstanding bass, and clear fast highs. This one's got it all! Have to believe its the best all-in-one cd for under 3k.

Only gripe (and its justifiable) is the small, chintsy remote which looks like it came from a "Sound Design" product.

Strengths:
Clean, accurate, tonally correct sound, ability to drive an ampifier "direct".

Weaknesses:
THE REMOTE!

Summary:
I have purchased a theta miles cd player and iam running it direct into my Mark Levinson 331 and it is one of the best sounding stereo systems i have ever heard and i have heard alot of them. cd player posses great detail and great bass and depth i did not think it would sound as it does. I highly recomend this player, especailly if you want to do away with your preamp it is awesonme. good luck in your search for the perfect component dont pass this one up.