SACD has the best sound quality to my ears but vinyl often comes close. It depends upon the mastering. Even newer 24bit cd's sound much better than their earlier releases. I'd love to see BD for audio. My hope is that as more and more people get dedicated home theatres with surround sound, there will be an opportunity for SACD or BD to step in and become the next audio format of choice. Of course I'm probably dreaming...(especially since most people are fine with mp3's).
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