Hope I didn't sound confrontational. I was just making an observation on the importance of speakers. Also, I was only talking about hardware. The quality of the recording is a whole other subject, and even the best gear will not improve a poor recording (in fact will probably make it sound worse as all the flaws are more transparent). I won't argue about formats (SACD, 24 vs 16bit, etc.), though I do have a definite take on the subject, which is a reflection of the writings of people like Mark Waldrep, Bob Pariseau, Floyd E. Toole -- and of course my own ears