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

Re: Yes;-)

I would think that it would have to be the DAC that would have the most impact on the Playback with the transport following like other's have mentioned.

Best DAC's for a low price that I have searched for:

ART DAC--Stock($130)
Channel Island--($350?)
ART DAC---Modified($400+)
Bel Canto

If anyone can add to the list it would help and the prices would vary.

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  Kimber Kable  

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