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The Basement Tapes are, as musician and archivist Sid Griffin writes in the liner notes, a kind of Rosetta Stone codifying the interface of myths, folktales, and song stories that inform the restless spirit of Bob Dylan's work. All the ingredients of American folklore, from blues and gospel to country, R&B, and rock'n'roll, went into this home brew distilled in the Catskill Mountains by Dylan and the Band over the course of these sessions.

In almost 40 years of attending audio press events, only rarely have I come away feeling that I was present at the birth of a new world. In March 1979, I visited the Philips Research Center in Eindhoven, Holland and heard a prototype of what was to be later called the Compact Disc. In the summer of 1982, I visited Ron Genereux and Bob Berkovitz at Acoustic Research's lab near Boston and heard a very early example of the application of DSP to the correction of room acoustic problems. And in early December, at Meridian's New York offices, I heard Bob Stuart describe the UK company's MQA technology, followed by a demonstration that blew my socks off.

Something has to go really right, really soon, or Koss may go the way of Blockbuster, Kodak, or Sears. Change, get relevant, or die. At this point I think Koss really needs to focus on what they have always done well: Make good performing, low-cost headphones.

The good news is that with the new SP330, they've done just that.