do you require the MP3 functionality? If so, I think it looks good. Otherwise, I would look elsewhere. But honestly it should be good either way--Tascam makes nice stuff. I have one of their pro burners and it's great. Sounds pretty good too even from the analog outs.
If you are buying this new to use only as a transport, you might want to check and see if you can do just as well with something for less on the used market. I'm sure there is nothing wrong with this choice, just that if you can save money on the transport you'll have more for the DAC. I do believe, unlike some here, that the quality of transport (and not just the DAC) potentially makes a significant sonic difference. But I am not sure if at this price point it is nearly as important as upgrading your DAC by a few hudred dollars.
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