Best transport for $500.ooish

Oppo - why spend more

Many Oppo players used at RMAF as transports and some as sources.
Most computers have very poor soundcards but some modded ones were also used as transports and sources at RMAF.
If you have an Ipod you could also go the Wadia iTransport direction and incorporate it with a nice DAC.
Cd players or ipods won't have the virus or data stream problems that a computer based system could have. This also keeps your music system and computer separate.

A Theta Data Universal II. If your Theta DAC has the LaserLinque ATT output, try to find a Universal II with the ATT input.

There are two Esoteric P-10s for sale here and at the risk of losing them myself I will tell you to go for one. It won't play DVDs though. Good luck.

I didn't like the oppo as a transport only device (had the 970, now use the 983) and neither can compare to using a computer as a transport via a usb adapter IMO.