10-23-06: WarrenhSeveral published reviews state that it is very close, if not equal. I've never heard it, but it seems like a good value, especially considering the author's budget restriction.
Audio Refinement is not equally as good, IMO. I would look for used YBA Integre.
Have you heard the Audio Refinement integrated, Warrenh?
I don't care to get into a debate. I'm just interested to know the basis of your opinion.

