There is a definite difference between these two boxes in audio quality. Using Toslink on both, the ATV2 doesn't come close to the sound quality of the AE. I have 2 ATV2s and a side by side comparison with the AE. The AE wins hands down Has anyone else noticed this or am I out on a limb myself. This was mentioned in another forum so I thought I'd try it and wow. Never really used the ATV2's for music and I guess I wont plan on it.