Good detail and soundstage,not a single hint of harshness, good digital output.

Somewhat lacking dynamics, long break in period

I've been used this little wonder for over a year now. It took about a month to break in and I never turned the unit off since. To get better sound (whithout nitpicking... meaning a truly audible difference)you have to probably spend 1500$ or so. Got it as a gift from a friend and being pennyless at the time I've raided the second hand stores for an amp and speakers. Got myself an '81 SA-7500 Pioneer (laugh all you want then drop by for an audition. Bet you'll change your mind) and a pair o'Polk RT5's. A length of Audioquest cables later I've got myself the best sound I've ever had in my little office. The little Rotel is wonderfully smooth, detailed, the soundstage is quite amazing (I still feel that's Gilmore sitting on my amp while playing wish you were here's guitar intro) and the best of all I can listen for hours without the slightest hint of a headache. That's the sound I came to expect from much more expensive gear (kinda remainded me of the SF1 though is no comparison between).
Add to all this an excellent build quality and a amazingly good (for the price) digital output and you got yourself a winner!
If you're in the market for an inexpensive CD player deffinitely give Rotel a listen. The only thing that's not "up-there" is the price.