This is the Creative XMod, a little €80 box which plugs into your computer as a soundcard. Their main claim is: "X-Fi module for PC and Mac restores MP3 music beyond studio quality". It's not clear how they perform this wonder, but they say: "The Creative X-Fi Xtreme Fidelity audio processor puts your music and movie audio through a two-step quality enhancement process. First it converts the audio into 24-bit/96kHz quality, then it remasters and selectively enhances the audio by analyzing and identifying which parts of the audio stream have been restricted/damaged during the compression stages to 16-bit and then to MP3. The result is music that sounds cleaner, smoother and has more sparkle, and movies that sound more realistic than ever before!" Could it be a touch of EQ and a compressor, perhaps? Whatever, let's hope that some professional studios buy one quick, so they can catch up, soundwise. (Thanks, Taras)