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Upsamplers, DACs, jitter, shakes and analogue withdrawals, this is it.

RE: Are`DACs with the ESS Sabre the best DACs?

Not really...AKM, Cirrus Logic, Burr Brown and Wolfson are still pre-eminant in the high end players. Implementation is everything. I had a ML No. 39 back in the mid 90's that would still outperform most digital offerings today because it was built by very smart people who "listened in" their products. For example, the Oppo 95 is extremely a-musical to my ears and it has ESS Sabre DAC's....the name sounds cool, but the results are mid fi:O)


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