I thought it might be good to include a couple of reviews I found online:
1. by Andre Marc - audiovideo Revolution:
The Marantz SA-14S1 SACD player and DSD DAC impressed me to no end. On optical discs, it was a remarkable SACD and CD player. As a PCM DAC and file player, it was up to the standard I have come to expect from Marantz. As a DSD DAC, it was simply a superb performer. It worked flawlessly and was a pleasure to use all around.
The SA-14S1 is built as solid as you would expect from Marantz, and its ability to play from any source may have set a new standard at this price point. The only feature not available is network streaming, which is the domain of the NA-11S1. However, plug your Squeezebox, Sonos, or equivalent, and off you go. Excellent playback from SACDs, CDs, iPods, hi rez PCM, and DSD for $2500 earns the SA-14S1 an AVrev.com Best Value Award.
2. by Roy Harris - Audiophilia
The Marantz SA-14S1 was balanced in frequency response, highly resolving, very dimensional, capable of reproducing a very wide dynamic range, very focused, revealing of instrumental texture, and presenting the natural sound of instruments, whenever a recording maintained timbral integrity.
The player is very sensitive to recording quality, and is suited to stereo systems that are balanced in frequency response, and relatively free of other distortions, as it can reveal flaws intrinsic to other components. The player does not produce euphonic coloration, liquidity or bloom. Considering the beauty/truth continuum, I believe it lies close to the truth. I could not detect any flaws, so I would consider it virtually neutral.
Its level of clarity and focus have been unsurpassed by any digital hardware that I have heard both from my own stereo system and at audio shows.
I cannot imagine any other CD player, or transport and DAC combination attaining any more music from a recording, without inducing imbalances in frequency response, especially excess treble energy. I think Marantz has pushed the envelope by creating a balance between high levels of resolution and a lack of audible coloration.
When listening to the higher sampling rate formats, bypassing Marantz’s transport and feeding a signal directly to the DAC, there was a similarity in the changes in sound that ensued from each format, as described below:
Greater fullness, greater bass extension, greater dynamic range, greater instrumental texture, and greater space between instruments (SACD only).
At its price point it should satisfy the preferences of many potential purchasers who value resolution, and are willing to forego liquidity and bloom—characteristics of some tubed DACs and CD players.