davewavaolcom: the accuphase you list is actually designated the dc-101; it is a sacd/cd dac that requires for sacd or cd play a transport, such as the accuphase dp-100. accuphase also has in its line a one-box sacd/cd player, the dp-85. i think you will find any of the accuphase units to be sonically head and shoulders above any of the others you mention. and they should be-- they cost orders of magnitude more than all the others. -cfb
