You can get PS1 for $5-$10, direct DAC -> RCA output parts $5-$10 plus a little soldering. For the price the sound can't be beat. The cost of mods should not exceed the cost of the player. Modifying $10 player with $500 parts and $200 "audiophile" power cords is just silly. If you are ready to spend $300-$500 buy yourself a MHZS CD player and do $10 modifications there.