Hey Stu,

Here are a couple of previous threads on this subject. Hitchhikers seem pretty divided on this subject. For the record I'm strongly for upgrading the SPDIF side of the M & S cables. If you search the last few year's archives with key words like "M & S", "cable", "leads", etc you will find more.

http://www.meridianunplugged.com/ubb/ultimatebb.php?ubb=get_topic;f=6;t=000205;p=1

http://www.meridianunplugged.com/cgi-bin/ultimatebb.cgi?ubb=get_topic;f=5;t=000196

Happy trails!
Vince@freewheelcycle.com

2ch: Jay's Audio CDT2 Mk3, PS DirectStream Dac, Oracle Delphi VI/SME V/Benz LP-S, Coincident Statement Linestage, Foundation Research V5 Phono, JL Audio CR-1 xover
M-ch: OppoMod 203, Anthem AVM60, 2x 557
2x or 5x ATC SCM20ASL mk2, 4x SCM12i, 4x Seaton Submersive HP, AM2.0 sub EQ
Video: JVC X990, Isco 3L A-lens/sled, 105" motorized 2.37:1 AT screen