Vote

$100 for a used B&K ST-140.

Cayin A50T for $1295. It is at the heart of a great mini system in my library, and produces a nice smooth, dynamic sound, driving an old pair of B&W DM 601 S2s, which would be my second vote.

A year and a half ago, I sold my entire CD collection (after burning them to FLAC files and making a complete backup) and made enough dough to buy a new state of the art Music Server—I've never looked back.

AKG 702 headphone and the new Schiit Asgard headphone amp. This is a dynamic duo offering not only near state of the art sound but at bargain basement prices for the caliber of sound on offer here. The AKG can be had for $260 on Amazon and the Schiit on their website for $350. The Schiit is highly regarded on Head-Fi.Org. The sound is superb and unbelievable for the money. I hope Stereophile does a review of this new Schiit soon. For a total of $600 bucks I have the sound equivalent of a $10,000 system.

Two stick out: AKG 701s ($250) and Miniwatt ($250).

A close call: perhaps the original Larger Advent loudspeakers I bought in the early '70s, or maybe the AR-XA turntable I bought at the same time (I paid an extra $7 for a Grado cartridge upgrade over the ¢1 "standard" Empire cartridge—now that was a bargain). I'm not sure my Koss Pro-4AAs count, since they were a Christmas present, but that system was my pride'n'joy from the early '70s until the late '80s, when I discovered that "all systems do not sound alike." I think I read that somewhere.

E-MU 0404 USB 2.0. Here's a USB DAC for less that $200 that supports nearly any sample rate/word length with a built-in headphone amp. I've heard this DAC in systems far better than mine, and it just sounds fabulous. It's perfect for my office system directly connected to my PC and driving my Sennheisers.

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Grado Labs SR60 headphones. The world's finest $69 (recently $79) stereo system.

Cat-5 'speaker cable' which was far better sounding than my ultra-expensive one.

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$300

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$30 for a nice, serviceable interconnect from blue jean audio. After initial disappointment, it brought more clarity to my system than the hand-made interconnects I had been using before. Fresh out of the box it sounded flat and lifeless, but after a week of burning in down in the basement, a switch batch to my main system showed increased detail. I was forced, reluctantly, to admit that both cables and burn-in can actually matter...

$79 Apple iPod Shuffle 4GB with Apple Lossless. I use it nearly everyday, on bike rides, at work and sometimes around he house.I reload it nearly everyday using the Autofill feature. The the greatest value in digital music players.