Is the Mark Levinson 390S still a reference player

Stop spinning a CD totally. A LINN Akurate DS will trash those players with 24/96 or 24/192 WAV/FLAC.

None of those players will sound like a LINN Akurate DS playing 24/96 or 24/192 FLAC/WAV files.

I agree with Lewinskih01 for the most part... do not go crazy into a DAC setup as things will change as time goes on. What is "crazy money" to some however, may not be to others. I buy as demo or used when possible to get a better quality piece for less than retail.

You will have a tough time beating a discless systems with a decent DAC and the correct ripping/file type/bit rate.

I have compared my LINN Akurate DS to CD players at or over $10k. Add in the fact that your entire music library is at your finger tips (iPad), and any argument against going discless is just silly. If you enjoy searching through a large CD collection, loading the disc, playing the few songs on that disc you like, then unloading it, finding another disc, etc. then a DAC setup may not be for you.

Tmsorosk

Have you compared? A current version Akurate DS will beat out most CD players under $20k. If you eliminate the disc, the laser pickup, the transport and all other issues that have to do with a typical CD player, you have gained a lot in terms of sound quality.