IMO, NAD and Rotel are so close in, sound, performance, features, etc, it's a difficult call. I had been an NAD man for many years but in the past 3, I've now gone over more to Rotel for new components. I find Rotel to be very musical sounding. FOr what it's worth, NAD had gone through some ownership changes and QA problems in the past 10 years or so where Rotel has not. I've had my share of NAD CD player problems where my Rotel RCD-1072 has been flawless. A very solid machine with superior sound. But I'm still using two NAD components and they sound terrific also. The high-fi store I use tells me that the B&W Group (Rotel, B&W, CLASSE) are terrific to deal with and easy to order from. Very few returns.