Just thought I'd let you guys know....picked one of these up new for $280 on
eBay to replace my C222ES, which is headed into Sony for warranty repair
this week (4 years + ..... thank god for the 5 year warranty).

While it is not as well built as the C222ES, and is slower to find the right
track, my first impression is that it sounds better in the deep bass and
high end, while being perhaps a smidge less transparent and "3-D" in the
mid-range. Overall, though, for the $280 I paid (new) it seems quite a
bargain. Functionally, it has everything and works just like the C222ES.
Seems to have the same Elna caps. Sony DSD chips in the C222ES replaced by
Burr-Brown DSD chips. Twin transformers just like the C222ES. Optical and
SPDIF digital out for CD. Headphone jack with volume control.

I swapped it one-for-one into my system in place of the C222ES. That means
it is sitting on sorbathane Audioquest feet, and has my Pioneer 578 sitting
on top of it, in turn on sorbothane feet. So top and bottom of the case are
damped, which may contribute substantially to the very fine sound. I know
the C222ES sounded better this way, and it had a heavier duty bottom plate
and cover. I mention this only as a caveat, should you care to try. Also
should mention that I run in direct mode through five full-range channels.
Don't know as of yet whether the digital processing of the other modes
degrades the sound as audibly as did the C222ES.

When these first came out a little over a year ago, I know Ooade Bros.
carried them at a substantial discount. Don't know whether or not the still
do. I won a fresh-in-the-box auction on eBay for $242 plus shipping....this
off a $399 list. The previous C222ES listed at $499.

If you want a not-top-of-the-line but not-too-far-from-it in sound quality
SACD player (and a very fine CD player), you might want to give this a try.