I hadn't seen this almost two-year-old company before, but was familiar with founders Andreas Koch, formerly with Studer ReVox and EMM labs, and Jonathan Tinn through his relationship with darTZeel. Sharing a room with darTZeel, Playback's MPS-5 was sitting in the center equipment rack spinning discs.

Denmark's Holm Acoustics set themselves up at the Flamingo with their beautifully-designed CD1 transport at $7,300 and DSPre 1 DAC/preamp/DSP starting at around $8,000 depending on the number of processing channels and analog output.

The Holm Acoustics leather wrapped remote control which feels heavy and comfortable in the hand. Just press on the leather for the buttons to work.

Those who follow computer audio forums have probably heard the name Amarra a few times. If you have an Apple computer running iTunes and want to get the most out of high resolution audio, Sonic Studio's Amarra software offers a way around some of the inherent problems when switching resolutions and the way the Apple OS handles audio.

Some disc players simply look better than others when the lights go out. The Raysonic CD168 Tube CD-Player is one such machine and retails for $2,550. The CD168 uses 4 Russian 6922EH tubes and upconverts your CDs to 24 bit/192kHz to either balanced or unbalanced outputs.

It gets extremely cold in my apartment. Each winter, I curse and shiver and seal my windows with plastic and tape. The kitchen is coldest. I place a small electric heater on top of my refrigerator and turn it to high. I can hear the whirring sound from my living room, but it’s not loud enough to disturb my listening.

What a relief to revisit VTL electronics, and breathe in the mellow midrange of jazz vocalist Johnny Hartmann singing on the Original Recordings Group reissue of <I>I Just Dropped by to Say Hello</I>. There's a beauty and timbral truth to VTL electronics that you do not hear from many tube products that cost more than the $50,000/pair Siegfried monoblocks, and far more than the wonderful VTL MB450 Signature Series II monoblocks ($15,000/pair).