Yes, its a peice of 3/4 inch birch plywood with "retainer" peices on the outer edges with an innertube in the middle. No, i dont believe it makes much of a difference. I have done listening tests and i coulndt really detect any differences. It certainly didnt sound any worse with it. But it looks cool and it DOES keep vibratings from the floor getting to the cdp. for instance once i set it on top of my sub and played music and you can feel the vibrations on the sub but not on the platform. Now i know ya'll want me to make you one too. sorry im booked till 2007.
My isolation platform how to. 
