Sony and Philips were also the co-inventors of the compact disc in the mid-1980s, which they heralded in ads at the time as offering "Perfect Sound Forever." Audiophiles, who lambasted the tinny sonics of the early CD players, now can't help but gloat at the introduction of the "Super Audio Compact Disc," which by its very name acknowledges that the original was hardly perfect. We also cherish this disingenuous concession from Sony's Web site:

While the Compact Disc was an important accomplishment in music reproduction, discerning listeners soon demanded even more—that's why Sony and Philips have created the new Super Audio Compact Disc. ... SACD is about music, pure and simple.

But it's also about revenue. Sony and Philips earn a royalty on every CD sold, and they'll earn one on every SACD sold, as well. Not that there's anything wrong with that.

Other companies are also manufacturing SACD players, including Denon, Aiwa, Marantz, and some high-end audiophile companies as well, such as Accuphase.