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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."

Yes you will find all manufactures covered.

I was actually focusing more on stand alone DACs in my comments as that is what I currently use connected to a computer via USB, or to a Squeeze Box Touch with coax.

" Implementation is everything. "

Yes it is important.

"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)"

Well I have not heard it but I believe EVS does an upgrade which vastly improves the Oppo.

My preference for the most part is better information retrieval. So far I prefer the ESS. (but nothing is carved in stone) But IMO and depending on one's system,source material and listening preferences sometimes too much can sound worse.

I also previously owned a NOS DAC which I enjoyed very much.

People tend to take this way to seriously...

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