I had the Pearl in the house for a couple weeks. Got it with the intention of keeping it for my headphone rig. I have the Marantz SA11S1 in my main speaker rig. The Pearl is a FINE SOUNDING cd/sacd player. It has the Marantz house sound, warmth and PRAT to die for. The first thing that jumped out at me was the bass impact that the Pearl translated to my headphone rig. I had the Marantz SA8001 as my source before the Pearl and it had bass but not bass depth or impact like the Pearl. The Pearl sounded GREAT playing anything I threw at it from acoustic guitar, jazz, classical, solo piano and heavy metal. Where I thought the Pearl fell down was in it's interface with several functions only available via the generic remote, no balanced analog outs and it's tendency to click or pop between tracks on certain (Telarc) SACD's. I got this nagging feeling with the Pearl that it was rushed into production by taking the chassis of the Sa11S2, painting it black and throwing some copper inside here and there. The transport mechanism and materials appear to be unique to the Pearl and not from the Sa15 series or SA7/11. All in all I did not feel it worth $3000 to have to put up with some of it's idiosyncrasies to get it's wonderful sound.