I usually don't bother with dedicated burn in of players, but was considering doing so with my new SACD player. In an email response from the dealer on the subject he told me that I needed to have my amplification on, and at normal listening levels. Why? Isn't the player sending out a signal to the pre-amp, which then acts on that signal. The player will send out a signal regardless of what a pre-amp does with it right? Or is there some interaction between the two I'm unaware of that would facilitate the break-in of the source component.