So exclaimed my longtime pal and fellow audiophile Bruce Rowley when I revealed to him that T+A Elektroakustik's new DAC 8 DSD digital-to-analog converter ($3995) had arrived for review, just after I'd finished writing up the Ayre Acoustics Codex DAC–headphone amp ($1795). Bruce had recently compared his own brand-new Codex with a DAC he'd owned for a couple years, both costing about the same but built to very different designs. He was surprised that, after carefully matching levels and working to eliminate any other variables, they sounded more alike than not, and only slightly different even after hours of listening. Technically, these were two very different animals.

Development one, perhaps the most significant factor in the changing picture, is the ready availability of B-type Dolby devices (which are single-band Dolbys, acting only on hiss frequencies). Advent makes two that can be used with any tape machine, cassette or otherwise, while Fisher, Advent, and Harman-Kardon (as of this moment) are producing cassette recorders with built-in Dolby-B. No doubt there will be others by the time this gets in print.

In this survey, I'll be walking you through my listening experience of these headphones and making comments with in the context of how these headphones compare with each other—I listened solely to them until I compared a few other headphones at the end of the test.