Put this and the Krell 300 on my shortlist. Didn't like the Krell with my speakers -- B&W 802s. Almost wanted to put my hands over my ears. Too much detail too little music. Completely different experience with the Miles. Lots of music. Very much a feeling of being there when the music was made. With my system, however, it is a rather ruthless revealer of poor recordings. Does need to warm up for a while, though.
Very satisfied, especially for the price!

I have purchased a theta miles cd player and iam running it direct into my Mark Levinson 331 and it is one of the best sounding stereo systems i have ever heard and i have heard alot of them. cd player posses great detail and great bass and depth i did not think it would sound as it does. I highly recomend this player, especailly if you want to do away with your preamp it is awesonme. good luck in your search for the perfect component dont pass this one up.

I heard this player at serious HI-FI dealer's shop and I must admit, sonical qualities of this simple-looking box won me over without any reserve. Appearance could be slightly better, but sound is something awesome - truly live, liquid and relaxing, not a sign of digital noise or some sensational clarity above reasonable levels. This is a tricky animal though and needs good company to perform at its best. I heard Miles hooked to AudioResearch LS25 preamp (which is truly awesome itself)+ same brand 100wt/ch power amp and Wilson Audio WATT/ Puppy speakers. Cables were sort of "off-the-ground" price-wise... So.. what can I say... It was definitely the BEST sound I've ever heard. In terms of sound realism Miles would outperform some of the Krell's flagships, which are far more expensive...Miles tops my buy-list even today, when DVD_mania seems to be heating up big time. Let them go, cool off and get down to real values.

I've had the Miles for four months now, with Audioresearch amp/preamp and Martin Logan speakers and it sounds sensational, lively, clear, smooth, very revealing of different recordings and above all not tring even after hours of listening. Build quality is excellent. Even at inflated UK prices, this machine is well worth it and in AB tests blew away the Meridian competition.

I heard the Theta Miles at my dealer, connected to a Krell KAV-150 integrated amp and Meadowlark Shearwaters.
I found that the sound was almost identical to my CAL Icon Mk. II. The tonal balance and detail retrieval were exactly the same as with the Icon.

I thought the Theta was a little more "electronic" and artificial-sounding than the CAL. But the Theta's stable-platter transport is much better than the CAL transport - the Theta did a better job of tracking scratched CDs.

I am currently home testing this unit along with a Bryton amp. I must say for a person that has not dealt with very many high end pieces i was to say the least overwhealmed. I am a die hard Klipsch owner. And while i realize that my klipsch CF-4's are not the best sounding speaker around they do play my type of music very well. I listen to alot of hard rock and classic rock. And the biggest complaint i had about my system before was the brightness and tinnyness of the horns. I must say with this Theta player and the bryston amp i am in heaven. Although i cannot classify myself as an audio expert i can say that for what i listen too and being a Klipsch owner this player does miracles for the sound quality of my system. The highs were very defined and clean with the horns and best of all they were not totally overwhealming as with other lower cd players. Superb bass response, my Klipsch have never had such powerfull and clear bass. Overall i will have to give this unit 4 starts, the only thing holding back that 5th one is the pricepoint which is just a little out of the range that i can justify paying, but if you have the money i believe that this os the unit for you

I really expected this player (balanced) to blow the doors off my CAL Icon Mk2.
I could barely tell the difference between them. It is possible that the Theta has more "bloom" to it, but it was just too close to call.

While build quality and ergonomics are great, I just can't give the Miles more than 3 stars.
I wanted to buy the Theta, and also experience another step closer to nirvana, but it didn't happen.
The rest of my system is:
Bryston 4BST
Bryston BP20
Dunlavy SCIV