Tough Question. It really is system dependant. Do you have a stellar Transport or Dac already? If you’re going to do an all computer based scenario then the Dac for sure. If you have a massive cd collection and a great Dac then the Transport. But to really reap the benefits of High Res music which is starting to outcrop more and more you have to get both at some point I would say. Personally I would start with the Dac and then down the road get the Transport. I will have both for sure
