Hi, Recently, I picked up a Sony HAP-S1 media player and have been really enjoying using it. Having heard some DSD files at an audiophile's home I decided to purchase a few files to enjoy using in my system. Over the Christmas holidays I purchased my first DSD recording & hi-res recoding from HD Tracks. As someone who frequently purchases music from iTunes I found the prices for hi-res files to be a bit "high" and was disappointed that I had to purchase the entire album vs. simply choosing the individual files I was interested in buying. With that said, here's my impressions of my purchases. My hi-res purchase was the recently discovered Ella Fitzgerald recordings from Zardis. The LP was a little pricey during the Christmas holidays (e.g. $75.00) so I figured the DSD version would be a bargain, especially with the 25% off HD Tracks offered during the holidays. Unfortunately, the highest resolution I could find was 192/24. Since the original recordings have been found, this would be a great release for DSD, but who knows what the record label was thinking. Yes, I'm a little biased when it comes to the music industry and I would not be surprised if they re-release it as DSD files in the near future as an attempt to get us to buy it again. But, I digress. Now, my "baseline" is my system as it is setup for 16/44 and my CDs are upsampled to 24/96 using a Musical Fidelity TriVista tube DAC. That combo sounds really great in my system. So, I compare any digital source to my baseline. With that said, did these hi-res files sound as good to my ears as my CD setup? Unfortunately, No. Does it sound good? Yes, a very clean and clear recording. I have my system eq'd for my room and my personal listening taste. When you turn up the volume you feel like you are in the venue listening to Ella sing. In the end, what more can you ask for? That said, this is still a perfect situation where this album should be available at the DSD resolution. Next, I purchased the DSD files for something that I already have as a LP and CD - Michael Jackson's "Thriller." As a newbie to this format I was disappointed to find the selection of DSD files limited. I finally landed with this choice after a good 15 minutes of searching for some of my favorite artists only to find that their music wasn't available at the DSD resolution. Although I was disappointed with the 192/24 "sound" vs my system's 16/44 "sound", the DSD files sound really good! There is a difference in gain and with my system I have no way to turn the gain down on the Sony SAP-H1 so I can only turn the volume knob up a few clicks without the DSD files getting to loud. I also have to take the eq out of line so that there is a little headroom to control the volume. So far I don't have anything negative to say about this DSD recording. I really like the way this album sounds in DSD. So, I couldn't wait to do an A/B comparison with the CD version. In a straight DSD vs. my 24/96 setup the DSD files are more "up front" or "in your face" in sound. But, not by a lot. And with my eq added back into the equation the differences soon disappear. With my eq settings added back the sound is very similar. I would say that they both are "equal" depending on your personal listening preference. Given the much louder volume/gain of the DSD files, I have not been able to conduct an A/B comparison with my CD at the same volume level. Ideally, at the same volume settings I could simply switch back and forth from each source to make a better subjective comparison. So, what's the verdict? I like DSD in my system. Is it worth the extra cost, even on sale? IMHO, no it is not with my system and ears. Will I purchase any DSD files in the future? Yes, if on sale and I can find that resolution for some of the artists I enjoy. I don't know the process to create DSD files, but there's no reason why, at a minimum, the "best of" CDs for artists like Earth, Wind and Fire, Marvin Gaye, Stevie Wonder, Journey, Chicago, Anita Baker, Luther Vandross, Najee, Alex Bugnon, The O'Jays, Aretha Franklin, James Brown, The Commodores, just to name a few, are not available as DSD files. So, I am curious, what has been your experience with DSD files? Also, has anyone in this forum purchased the DSD version of "Thriller?" If "yes" what were your impressions? Thank you for stopping by and I look forward to reading your responses.