Is this enough to dethrone the Toshiba SD-M1401? We feel it depends on how seriously one takes the DAE issue. In our view, this issue is limited and in many cases may never come into play for most users. We understand the needs of serious audiophiles, though, and cannot recommend the 305S to such folks if they plan to use this drive to extract digital audio. To most others, though, we have no qualms with recommending the DVD-305S over the Toshiba SD-M1401. It is a superior CD, CD-R, and CD-RW reader, and DVD transfer rates are about equal to those of the Toshiba.