Bruce, due to my considerable mathematical talents I was able to calculate that if the M60s were $910 too much that $50 might be acceptable. Since the Philips Cheapo brand is considered to be unsurpassed in audio quality, no change there would be worthwhile.

Rather than hardware, $50 of new CDs or DVDs(preferably classical, of course)would be something that would actually sound different. And Happy Birthday when it comes, in case I miss it.

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Enjoy the music, not the equipment.