For me, this is the best cd recorder in the market. It sounds great and looks good. It can record from any sources (Digital & Analog). It uses easier than tape recording and sound is the same as the original one. If you add a jitter filter between your transport and CD-R, it might sound better.(I haven't tried it yet) It's also a good CD player. New THETA CDs use the same transport (Stable Platter Mechanism) as this one. The only one problem is that it's not CD-RW, but I don't care. If you like re-writeable CD recorder, you can go with a new Pioneer CD-RW(I forgot the model)or Philips CDR870. I haven't tried those yet, but many reviewers said that Philips has jitter problem. So, it depends on your chioce, but PDR-99 is the best for me.
System:
Pioneer Elite CLD-99(Source),Pioneer Elite PDR-99, Theta DS Pro Basic II(D/A), Marantz AV-600(Pre) + MA500 (Amps), NHT VT-2 (speakers), Illuminations D-60 (Digital cable), Kimber PBJ (Innterconnects), and MITerminator2 Bi-wire (Speaker cables).

Pioneer Elite PDR-99RW CD Recorder
Comes with 1 Bit DLC with Pulseflow D/A Converter. Recording/Playback Interfaces:Two Digital Interfaces (Coaxial and TOS), One Analog Interface (Standard RCA Type).

Urushi Finish with Rosewood Side Panels
Stable Platter Mechanism
Allows for the Recording/Playback of Standard Format Compact Discs
Records on Write-Once/Read-Many Compact Discs
Integrated fs-converter (converts 48kHz or 32 kHz sampled sources to the Standard CD Sampling Frequency of 44.1 kHz)
1 Bit DLC with Pulseflow D/A Converter
Legato Link Conversion S
Three-beam Differential push/pull pickup
Recording/Playback Interfaces: Two Digital Interfaces (Coaxial and TOS), One Analog Interface (Standard RCA Type)
SCMS (Serial Copy Management System)
Double-Deck Design (Servo and Digital Circuits separated from Audio Components)
"Talk Back" Input
Auto Rec/Pause
Auto Space Mute
4 Mode Recording: Automatic Digital-Source Synchro Recording (1 Track/All Tracks); Manual Digital-Source Recording; Manual Analog-Source Recording
Sampling Frequency, Digital Source, and Input Source Indicators
Manual and Automatic Track Writing
Previous Recording End Search
FINALIZE (Table of Contents Write)
Fade-in/Fade-out Recording
Two-Year Warranty

Get it for: $1899

The Pioneer Elite PDR-99 is a lot of fun. It had been my dream to be able to make my own CDs and this unit made it possible and did so in a way that made recording CDs easy. The main system I use is a Spectral/MIT/Avalon system and the PDR-99 is typically fed by my Spectral SDR-3000 transport via an MIT Digital Reference cable. The result are recordings that sound identical to the original CD. Some have been critical of the PDR-99's performance when recording analog, saying that the eventual copy is inferior to the original analog source. I have made copies of LPs and have been happy with the result. Certainly, the convenience and durability of CD outweighs what slight degradation there might be to the sound when transferring an LP, at least for me. However, I truly haven't noticed much of a difference. Unfortunately, I think that the PDR-99 has been discontinued to make way for units that can handle CD-RW. However, that has not tempted me to replace my PDR-99, especially as CD-RW may not be compatible with regular CD players and transports. I have seen this unit sell for much less than the (nearly) $2,000 original list price. So I strongly recommend this unit if you come across it used or at a significant discount at your local dealer.