What sets the CD3 apart from the so-called "combination" players on the market - whether DVD or SACD based -- is that the CD3 is designed to do one thing superbly: that is, to play back normal "redbook" music CDs, CD-R and CD-RW discs with maximum fidelity and full musical expression. The CD3 will not play back DVD video, DVD audio or SACD-only discs because it is our firm belief that the convenience of multi-format playback sacrifices sonic performance in the CD format. And, most customers and music lovers have extensive CD-based collections that continue to grow, so the priority on playback quality in this format, in our view, is eminently justified. While using the latest 24/192-capable Crystal DAC, the CD3 does not upsample, because our empirical research shows sonic compromise is unavoidable due to sample rate manipulation and approximating errors. The engineering focus of the CD3 is to maximize performance with the prevailing music format by keeping the overall player design simple, reliable and optimized for the one task it must accomplish.