There's a lot more to building a good CD/SACD player than just the chip. If that was the case, I guess some of the Chinese mass produced, Amazon sold, DAC, basically the same one sold under a half dozen different names for cheap, is all you need. I own a CD-S2100 and can tell you it's not just a 35Ib hunk of chassis. It would take too long here to go into detail about its design, but it delivers the goods. FYI, I also own an Esoteric KO-3XD if you need to compare to something else. Also, for fun I own a Philips Magnavox CDB-560 with original remote that looks and operates like it was built last month, utilizing the Philips TDA 1541 ladder DAC, the same one that Demetris Backlavas, designer of the Ypsilon CDT-100(an aquaintance took delivery of one of these made to order works of art a few months back), said he would have used in the design of his machine if they were available. I have a pretty good handle on what the Yamaha is all about.
