On Friday, John Atkinson and I visited the lovely home of <a href="http://www.wircmedia.com/">WIRC Media</a>’s Micah Sheveloff, press representative for Thiel and Bryston.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by Ivor Tiefenbrun (of Linn) and David Wilson (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by Ivor Tiefenbrun (of Linn) and David Wilson (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

The debate over which audio component is most important in determining the quality of a system's sound is one that has been with us for decades. Recently, it came up in a conversation I had during a visit to a Manhattan high-end shop, when I was told about a discussion on the topic by <A HREF="http://www.stereophile.com/interviews/1101ivor">Ivor Tiefenbrun</A> (of Linn) and <A HREF="http://www.stereophile.com/interviews/690wil">David Wilson</A> (of Wilson Audio Specialties). You don't have to be a seasoned audiophile to predict their respective positions, but when I was pressed to take a stand, I paused.

In a way, you could say that Meridian started the now epidemic practice of modifying stock CD players (usually of the Philips-Magnavox species). The original Meridian player, the MCD, was a reworking of the first-generation Philips and was <A HREF="http://www.stereophile.com/cdplayers/285meridian">praised by J. Gordon Holt</A> in these pages in his 1985 review (Vol.8 No.2). The Meridian Pro (Vol.8 No.6) won similar plaudits, and is still to be seen lurking in JA's system. And the original 207 was well-received by MC in Vol.10 No.3.

In a way, you could say that Meridian started the now epidemic practice of modifying stock CD players (usually of the Philips-Magnavox species). The original Meridian player, the MCD, was a reworking of the first-generation Philips and was <A HREF="http://www.stereophile.com/cdplayers/285meridian">praised by J. Gordon Holt</A> in these pages in his 1985 review (Vol.8 No.2). The Meridian Pro (Vol.8 No.6) won similar plaudits, and is still to be seen lurking in JA's system. And the original 207 was well-received by MC in Vol.10 No.3.