It depends on what you consider an upgrade. I don't think the overall sound is better due to compression, and, some of the features in the Audya, like sub outs, unlimited program registrations, and 2 mics, aren't present. OTOH, we are talking about a new and modern OS, with new features, large color touchsceen, and new styles for the younger generation(IMO). If I didn't have my Audya 76 AJAMSONIC, I would probably have to have an SD90.