Thanks BBIH...appreciate your comments.

My initial question regarding upgrading IEC power cords to a heavier gauge wire with better connectors came after reading a post at www.audioreview.com, from an individual who has the same CD player as me (Cambridge Audio D-500SE). This person stated that he achieved a "significant improvement" in sound/audio dynamics after changing the manufacturer supplied cord (18 guage?), to a DIY 14 gauge cord with hospital grade connectors, and went on to say this should be a "mandatory upgrade" for this player. There were several other posts on this audioreview.com board, with similar claims.

As Alam suggested, is beauty really in the ear of the beholder, or is there some substance behind the claims made?
Food for thought.