Over the digital connection (SPDIF/TOSlink) most will say no.

Some will say yes, citing high-end crystals improve timing and reduce jitter.

Then the "no" camp reminds the "yes" camp that even $24 CD-ROMs read data CDs that must be bit-accurate all day long with no errors.

Then the "yes" guys remind the "no" guys that there's no error correction on Redbook audio CDs.

Then the "no" guys say even if there's 10 jitter errors over an 80 minute CD, that's a 0.00000004% error rate and even the blood pressure in your head will cause a bigger difference in hearing than that.

Then the tube CD players come in and the knives come out.

Bren R.