Well if your talking about a STOCK X-Meridian the Prelude will walk over it because of the cheap opamps. If you mod them with LM4562's then they are very close in sound quality they also measure very similar in RMAA except using internal loopback where the Prelude easily trumps the XM. Also, it is hard to say as they each have a unique sound. The Prelude is definately a high quality card though I recommend it to anybody. Perhaps I should start a review thread so people can check it out. It is one of the first. Thx Nutyo.