DAC with HDMI Input


This would have been the PERFECT DAC, except that it does not have DSD capability:

http://www.essenceelectrostatic.com/product/high-def-audio-control-center/

I read elsewhere that HDMI port has licensing issues - cost based. But I really wish to play my SACDs in the new digital front end that I would like to purchase. I don't want to buy a PS3 to create DFF files. Is there another way to do this using regular PC?
I hope that with BluRay Audio that Acoustic Sounds, Elusive Disc and other vendors are marketing, the DAC manufacturers start including HDMI Input in their DACs.
128x128milpai
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Most HDMI inpust in DACS are not meant for HDMI they are meant for I2S over HDMI.

So no licenses need to be paid.
I do A-B tests between my disc player playing 24 bit music from a memory stick and CDs --> the NAD M51 via HDMI and Kimber silver digital cable or whatever it's called. No difference to my ears.
Lse,
Thanks for the link. I was well aware that HDMI costs companies a lot to implement, because of licensing. But the bigger factor that I understand is there is more jitter through HDMI than through any other inputs on the DAC. Bryston does not claim that they resolved that issue.
But nevertheless this is a good option for folks that have a few SACDs and want a new transport in general. Oppo 103 or 105 will make a nice transport with this DAC.
I'm a fan of the NAD M51, as are many professional reviewers.

Note that it's a stereo player only, and doesn't output 5.1 or similar HT settings.

Explanation of why so few DACs have HDMI inputs:

http://nadelectronics.com/img/Marketing/HFN_NAD-M51.pdf

Review from Down Under:
http://www.digitalaudioreview.net/2012/04/nad-m51-digital-direct-dac-initial-impressions/
Looks like Bryston has a new DAC coming that I looks like what I have been waiting for. As much as I can I would like to keep buying SACDs and not do DSD downloads. If a SACD is not available, then the choice would be DSD, then FLAC, etc.

With the new Bryston BDA-3, I should be able to use a Oppo 103 as a transport and play any format using that DAC. According to the release, this DAC uses AKM chipset, instead of the ESS. I have no plan to visit the CES. But I am planning well in advance to visit AXPONA 2015 in Chicago. Hoping to hear this one for sure:

Bryston BDA-3
The NAD M51 DAC has HDMI inputs. It sounds great when playing a BluRay concert video or audio disc. It doesn't do DSD but I don't think I could go back after having a DAC with HDMI inputs. With the legacy toslink and coax plus USB there's plenty of inputs.