I have been researching this and I am still not convenced I can beat the sound of either of my CD/DVD players using a digital transport and DAC - without spending a lot of money. Both my Ayre C-5xeMP and MUSE Erato II players do hi-rez, which means I can download available music and burn hi-rez DVDs to play on the players. The computer audio gear still doesn't seem sorted out and appears to be changing monthly. I was just reading how some believe the 2011 Mac Mini is not as good sounding as the 2010 version due to shared USB ports and other issues, and the life expectancy of a DAC before it is upgraded/improved seems to be less than a year. I am sure I will be moving toward a computer source when things stabilize, but I will probably still keep one of my disc players around as a backup and a baseline of what sounds great.