Both machines are good (16 bit, but that doesn't bother me) sound good, this price is roughly 50%, if these include the balanced option thats an even better deal, you can't touch that price anywhere for 24 tracks that sync this easy and trouble free. The new Mackie/Tascam's with all the options are "way" more expensive (read the fine print kids!) Anyway, there's always something better, but this is a pretty good price. BTW, I own a D-108/D-160 combination, my client's are pleased with the sound (hey, what do they know?) so end of story.