Let me be the last in the thread to suggest an upgrade to an Oppo CD player. I have had the 103D for several years and with a $375 upgrade from Stereo Dave's Audio Upgrade (which was without a doubt the most efficacious tweak I have ever had done to an audio component in my system), it is an excellent CD player. I have run the Oppo signal through several different DAC's, including the Schiitt Gungnir and Channel Islands Audio VDA 2, and hear no improvement in SQ compared to running the Oppo straight into my preamp. To my way of thinking, Oppo CD players offer unbeatable performance for mid-fi prices.