DAC with HDMI Input


This would have been the PERFECT DAC, except that it does not have DSD capability:

http://www.essenceelectrostatic.com/product/high-def-audio-control-center/

I read elsewhere that HDMI port has licensing issues - cost based. But I really wish to play my SACDs in the new digital front end that I would like to purchase. I don't want to buy a PS3 to create DFF files. Is there another way to do this using regular PC?
I hope that with BluRay Audio that Acoustic Sounds, Elusive Disc and other vendors are marketing, the DAC manufacturers start including HDMI Input in their DACs.
128x128milpai
I'm a fan of the NAD M51, as are many professional reviewers.

Note that it's a stereo player only, and doesn't output 5.1 or similar HT settings.

Explanation of why so few DACs have HDMI inputs:

http://nadelectronics.com/img/Marketing/HFN_NAD-M51.pdf

Review from Down Under:
http://www.digitalaudioreview.net/2012/04/nad-m51-digital-direct-dac-initial-impressions/
Lse,
Thanks for the link. I was well aware that HDMI costs companies a lot to implement, because of licensing. But the bigger factor that I understand is there is more jitter through HDMI than through any other inputs on the DAC. Bryston does not claim that they resolved that issue.
But nevertheless this is a good option for folks that have a few SACDs and want a new transport in general. Oppo 103 or 105 will make a nice transport with this DAC.
I do A-B tests between my disc player playing 24 bit music from a memory stick and CDs --> the NAD M51 via HDMI and Kimber silver digital cable or whatever it's called. No difference to my ears.
Most HDMI inpust in DACS are not meant for HDMI they are meant for I2S over HDMI.

So no licenses need to be paid.
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