Roy Gregory has posted a review of the Esoteric K-01 SACD player ($22,500) at The Audio Beat. His conclusions:
“I’ve been hard on the Esoteric K-01, not least because it is both an ambitious and expensive machine. In truth, I’ve only judged it by the standards it sets itself. Build quality and the solid sense of confidence it bestows will seal the deal for many a prospective purchaser, but for the critical listener, things are slightly more complex, with an intricate web of interlocking strengths and flaws in its performance. It’s not without character — or some mightily impressive aspects to its musical presentation, especially at the frequency extremes, perhaps where you’d expect SACD replay to score. The K-01’s Red Book performance is excellent and arguably worth the price alone. Whether the SACD replay matches it — and whether it will satisfy the SACD devotee — will take a careful listen to decide.
The jury awaits the next round of witnesses, but as of now the Esoteric K-01 sets the benchmark to which others must aspire.”
You can read the full review here.