An honest A/B comparison of analogue to digital is challenging. You need good quality LPs and CDs of the same recording, a phono stage with a separate volumn control (the ear tends to prefer the louder sound, so you have to control for this) and comparable, high-end analogue and digital gear not to mention interconnects. The more neutral, revealing and musical the rest of the system is, the better. In my listening tests, sometimes accompanied by other audiophiles, a Cary 303/200 CDP is compared with a Sota Comet w/Benz-Micro Reference and EAR 834P phono stage w/nos Mazda tubes. While the Cary does sound analogue-like, it is deficient in certain respects. On Sarah Vaughan's "How Long Has This Been Going On?" there is a body and depth to Ms. Vaughn's bass vocals that is simply not imparted on digital. Leonard Bernstein conducting the New York Philharmonic in Copland's Appalacian Spring, Rodeo, etc. sounds marvelous on digital, but the analogue is more dynamic and, again, has a fuller bass. As has been noted on Audiogon and elsewhere, upper end distortion/glare is a problem with many CD transfers. There may also be a loss of naturalness, ambience and air. It has been my experience that there are a few CDs that will not cause ear fatigue. (Trio da Paz's Black Orpheus comes to mind.) This has led me to conclude that most of the sonic loss one typically hears from LP to CD is attributable to something not inherent in the CD format itself.