Simaudio may be an unfamiliar name to us Brits, but in its native Canada the company has carved out an enviable reputation for manufacturing top-class hi-fi over the last twenty years. For most of that time the company has concentrated its efforts on amplification, so this CD player marks new territory for the firm and represents its first foray into the sphere of CD spinners.

Simaudio's aesthetic approach is certainly different, and comes as a refreshing change to the usual parade of black boxes we see. Indeed, we think the MOON Eclipse is a bit of a stunner. The beauty is more than skin deep too, with the player being astonishingly well built and finished. It feels solid enough to have been hewn from a solid piece of metal and is suprisingly heavy considering its compact dimensions. The paint finish also feels immensely hard-wearing and helps add to the aura of luxury.

This impression of quality extends under the skin too, this player being packed full of serious engineering. For starters, its a two-box design - one being the player itself and the other an external power supply which houses two power circuits to supply the analogue and digital sections separately.

The transport used by Simaudio is a Philips CDM 12 Pro unit mounted on a suspension system to minimize the adverse effects of external vibration. Meanwhile, digital-to-analogue conversion come courtesy of 24-bit Burr Brown DACs - a pair for each channel. These DACs can also accept digital inputs at both the conventional CD standard of 16-bits/44.1kHz and the higher DVD resolution of 24-bits/96kHz.

As with most high-end CD players, the MOON Eclipse offers both balanced and single-ended analogue connectors via XLRs and RCA plugs repectively. Digital outputs and inputs are accomplished with BNC electrical connectors - though there's no optical option available.

For the most part this is a pleasant player to use. Its fascia controls work with admirable precision and the main display is a model of clarity. We do have a few reservations though. Our review sample is very sensitive to the way discs are placed on the motor spindle and despite the use of a magnetic securing puck, even the slightest misalignment of the CD means the the disc can't be read. After a few occurences this becomes annoying. Another criticism regards the remote control: its buttons are poorly positioned and have a vague action, which is in stark contrast to the positive way the machine itself operates.

Happily, there's no such vagueness to the sound of this player: It's capable of staggering dynamics and isn't shy of showing off its talent. With the title track from Janet Jackson's Velvet Rope it throws forth thunderously pounding beats that stop and start with metronomic accuracy. But this isn't some soulless, overly-refined rendition, rather a full-blooded knock-you-to-the-floor musical experience. The MOON Eclipse also has enough resolution to sort out the myriad drum machines and electronic sounds without getting confused or stressed, while Ms. Jackson's voice comes through loud and clear and enjoys breathtaking amounts of presence.

Move over to the HDCD live recording of Bolero, and the Eclipse shows of its considerable soundstaging skills. Instruments are very well focused in space and the acoustics of the church venue is convincingly captured.

However, despite the many things this spinner does well, there are certain aspects of its performance that invite a few caveats. The most notable is that even after a long run-in period it stills sounds a little forward. This together with a presentation that lacks the intimacy of the best at this price means that the player misses out on that fifth star.

As a first CD player, this is a fine effort from Simaudio, and if your budget does extend to ¦4000, the exciting sound and elegant looks may well tempt you.