I needed a changer for background music and occasional critical listening so I purchased an Aiwa XC37M. Before they were discontinued, they sold for about $90. Now, if you can find one, they are probably selling at their list price, which is probably around $120. If you get one, it needs to be modified by Stan Warren of Supermods to sound its best. In its stock form, the Aiwa is a so-so (not bad, not great) transport. It is about the equal of my aging Marantz CD94 cd player or Radio Shack CD-3400. The modification by Stan Warren, which costs around $150 elevates the performance, by removing midrange glare and grain and improving the dynamics a little. The Aiwa is a great bargain in that there is nothing near its price range that will challenge it, as far as I know. However, I also have a Parasound CBT2000 belt drive transport which is a better transport than the Aiwa. However, the Parasound listed for $1,600 when new. The Parasound has deeper bass and an overall more "relaxed" and natural sound compared to the Aiwa. My comments need to be qualified in that I have not plugged my Aiwa straight in to any 24 bit sigma converters. I also use an Audio Alchemy DTI Pro with the Aiwa as I have found the Audio Alchemy to improve the sound of any transport I have tried.
I have only tried two 24 bit converters and while they both offered more resolution than my aging 1 bit converters, neither one of them sounded more natural.
I have only tried two 24 bit converters and while they both offered more resolution than my aging 1 bit converters, neither one of them sounded more natural.