The answer isn't totally clear. Soaking the almonds in water for several hours will soften them, resulting in less almond pulp after blending and straining. So that's a positive! Additionally, some online sources say that soaking the nuts gets rid of phytic acid that can inhibit absorption of nutrients. But, there doesn't seem be good evidence for this claim. Because it doesn't seem to matter nutritionally, I don't usually take the time to do this step if making a small batch in my Nutr Machine.