I am very happy with the transparency, analog smoothness, and overall presentation of the Accuphase DP-75V (upsampling) CD player, which can also be used as a DAC. A noticeable improvement over the earlier DP-75 (non-upsampling). Alas, the 75V is out of production, but can be found for sale on this site, although not as frequently as other premium CD players. But you can "go for the gusto", and grab an Accuphase DP-85 (SACD & Redbook). Accuphase has been around for years, making high end gear for the fanatical Asian market. They will probably be around for many years to come. Nothing hurts the resale value like a manufacturer going "bye-bye" or making drastic corporate/distribution changes (hello, Levinson/Madrigal owners). There has been a lot of positive buzz about the Audio Aero Capitol. The Mk. 2 version may finally be a great player, but they have had MAJOR production problems (programming in the software chip) and are reported to have a REALLY cheesy top loading draw mechanism. Too bad, because after hearing the Mk. 1 version at the 2002 CES, I was really considering the Mk. 2, when it came out. After these problems (and 107% increase in list price), I'm sure glad that I went with the DP-75V! It is my understanding that Audio Aero is a subdivision of an aerospace corporation, which makes continued viability a question in the overall future corporate scheme of things.
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