The Emm Labs XDS1 plays both CDs and SACDs and significantly raises he bar for what digital playback should sound like. This player does not add a layer of warm ‘goo’ to the music in the attempt to make it sound ‘analog’ [i.e. palatable] like so many other solid-state and tube players. It, instead, is a digital playback that sounds like very, very clean and clear music. In effect, this is a whole new approach to solid-state playback, one that finally makes digital playback relevant to any extreme high-end audio system. The incredibly black background / low noise floor is kind of nice too.