I've been aware of the unit for a while but was reluctant to try the unit based upon the previous generation "3980" (2005 year model) problems. For 2006, this entry level player was reputed to sound better stock than some highly touted
modded 3950 units which many have adopted as a cheap but musical step toward CD replay.
The 2006 SD-3990 model is smaller (thinner and lighter) and initial listening confirmed some of the initial comments that this unit sounds great "stock". I opened up the unit and found that a fairly
esoteric balanced DAC output stage to be at the root of the really decent sound. It allows a very simple and direct output path (no cheap and large electrolytics needed) to the RCA jacks. For more info, go to the following link at
http://gnu.295.ca/~peak/audio/transport.html#3990.
...great way to nudge someone over to improve CD playback...the video quality is as has been Toshiba's habit: great.
cheers,
PeAK