Bottom line, one of the best sounding players I have ever had the pleasure of owning. I have had JVC, Sony DVD/SACD/CD players and changers, a Denon DVD-3910, a Pioneer Elite PD-F19 300 CD changer, and a Pioneer DVD/SACD/CD. Out of these players I keep coming back to this dual disc CD player/recorder due to the detail it offers. The resolution of the audio is superb, with detail and imaging that is quite impressive. Imaging is as good than anything else I have, or have owned, and bests most. Bass is a bit better in the Denon 3910, but not by much and the 795 is super tight just not as bottomless as the Denon. The Denon does offer a warmer sound, but lacks the ambient detail or at least its a little subdued (not bad, just different) compared to the 795. The Pioneer Elite is very close and another great player. Hard to believe that this sub $300 recorder bests the Denon. Perhaps if I were using the DenonLink 1394 I would prefer the Denon, but just based on the analog outputs I prefer the Philips sound over the Denon. The Pioneer PD-F19 is slightly warmer than the Philips and it sounds better with particularly bright speakers, but with the right system, for about $90, on the used market, the Philips is a great value option for 1/2 the average price of the 3910. Overall rating of 4 because of the slightly inexpensive build quality, that the Denon offers.