Rodman, I too, would love to try the Accuphase DF-55. It's infinitely flexible, so other than perhaps software updates from time to time, it would be a set-and-forget unit, and likely you'd never sell it, nor be able to easily. And, unfortunately, it lists for $22,000. For that money, I gotta try before I buy. Even though there is one for sale here for a steal ($9000), virtually brand new in the box, I just don't like all the D/A and A/D conversion that will go on with an analog input. I'm sure it's really good conversion, but it's just occuring too many times, IMO. If you have a digital source with attenuation, then it should sound pretty damn awesome. You are, of course, now listening to an Accuphase DAC (actually many of them), they're pretty good I'm sure, if you like Delta-Sigma DACs. Personally, I think Delta-Sigma DACs, even multiple ones in parallel, have a particular sound that simply can't match the R2R Burr-Browns, no matter what power supply or surrounding circuitry you throw at them. In any case, the guy who has one for sale has an audio store, but can't even hook it up, he doesn't have the speakers necessary to do so. So even if you go there, you can't listen to it, and it's likely the only one in the country opened up that one could theoretically listen to. You spends your money and you takes your chances.