The SA-10 is an exceptional player of both CD and SACD discs but can also play high-resolution music stored on computer-burned discs as well as being a high-end digital to analogue converter for computer-stored music. From the unique new disc transport designed for this player all the way through to a complete rethink of the way digital audio data is converted into analogue signals the SA-10 is a clean sheet design the result of painstaking research and development and extensive listening in Marantzs custom-built listening facilities. Thats symptomatic of the way Marantz has always done things: while it always aims for the most elegant engineering solution the listening test is always the final arbiter. Its all to do with that simple phrase running through the heart of everything the company does: Because Music Matters.