Paul B’s analysis is right on the money. My reaction, as well, moving up from the S970. The changes are subtle, but present and noticeable, if you’re familiar with the S950 and S970. If you want a gigantic, startling change, it’s not there. Sit it out for another 3 or 4 years, until the next upgrade appears. However, if you’re one who wants the best sound possible from a PSR model, then, the S975 is your ticket.