I just did my own test with a CD that I had recorded from my Sony CD changer
digitally to my Sharp MD-R2 deck, and the original CD playing through the
same receiver. I was not playing the CD on the same player as I used to do
the recording, but since it was digital I doubt that should make much
difference. I started both at the same time and, using headphones, did an
A/B test between them. I could tell slight differences, but in some cases
the minidisc sounded better and in others the CD. In no case was the
difference profound enough that I felt it approached the difference between
a CD and an MP3. I am a music composer (http://www.mp3.com/starbirth) and
can easily hear the difference between the wav files that I create for my
music and the compressed mp3 files, but there was nothing approaching that
between the Sharp deck and my Sony CD player.

You are leaving out a big part of the equation here, however. Unless you
have both sound sources (the CD deck and the Minidisc deck) connected
digitally to your amplification source, then you are listening to the sound
through two different DA converters. There is a great deal of difference
between DA converters, and that alone could explain the difference in what
you hear. Frankly, I can hear a difference between the DA converter in my
portable Sharp 702, and the one in my MD-R2 deck. The deck sounds quite a
bit better to my ears (now someone will probably tell me that they have the
same DA [grin]).

At any rate, what you are attributing to the Atrac could be something else
entirely.

-- Martin

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