I have an Esoteric UX3 which is the same as an X3 but the UX3 also has DVD Audio playback. A good audio friend brought his Marantz SA10 over to compare. Both players were connected to the Aux inputs on my Mac C2500 tube preamp. We used the exact same power cords and audio cables on both players. I was able to match the levels exactly on each player because my Mac allows you to fine tune each audio input. Levels were matched and we began. We used duplicate CD’s in each player and got them synched pretty easily. We both found my Esoteric player to sound better in all aspects to the Marantz. Same for SACD’s. I think the main reason are the Burr Brown PCM1704 R to R ladder dac’s in my Esoteric. It had a very analog flow and sound you just could not get from the Marantz. The Marantz sounded sharper but not better.
My friend left very disappointed with his tail tucked between his legs. I believe my friend spent $7-8K for his Marantz. I got a better deal from Spearit Sound in Northampton, MA back in July 2012. I paid $4K for an exhibition stock unit that went for $8500.00. The best purchase I have ever made. My friend now owns one of the newer Esoteric players and is very happy.
