Realistically how much difference in sound quality would there be between the X-Meridian and the b-Enspirer? There reaches a point in not just audio but a lot of areas where spending significantly more money does not yield a proportional improvement in quality. Admittedly the X-Meridian does have other things going for it besides things that should make the audio quality better. The choice of capacitors should make the card last longer (at least thats what I've read anyway) and it's the only 8788 based card that has both coax and optical digital inputs and outputs (AFAIK). Plus it has a better quality optical cable included. If these things are really important to you and you consider them worth the extra money then by all means buy the X-Meridian. If you want to save yourself some money and still have a fantastic card which I consider the b-Enspirer to be (notwithstanding the problems I have been having which could actually be normal or something to do with my system), then you should choose the b-Enspirer. Are you looking to keep the card for a long time or just use it till the next good audio solution comes along?