Here's a
link: http://www.smr-home-theatre.org/ces2.../page_03.shtml.
Apparently the sacd signal is converted from DSD to PCM which seems
very undesirable but if the engineers executed the method right, I
suppose it's possible for the benefits of sacd to come through
unscathed.

Thanks, for the link to that web site. I did a Google search for the
model # but somehow overlooked it. Very Informative. As soon as Best
But gets them, I will pick one up. Can't go wrong for the money,
espescially as a DVD video player it does 3:2 pulldown in progressive
scan where as my Pioneer 434 does not.

I do however believe in the saying "you get what you pay
for". I don't know if it would be practical to walk in to Best Buy
with my Senn. HD-600's and headphone amp

What headphone amp do you use?

Audio Alchemy HPA-1.0. It also powers my Grado 225's. Not unhappy with
it but i've heard good things about the Musical Fidelity X-Cans and
i'm thinking of picking one up.