At one time in my life I felt that the digital player was just handling 0 and 1 and that as such differences between devices would be less significant, than for example with a preamp or amp. After opening my eyes I have come to realize nothing could be further from the truth. Now days I find that the source is one of the biggest impactors on the performance of your system and can make or break a system all together. I have owned many source components from Wadia, Resolution Audio's Opus 21 with GNSC mods, Esoteric X-03 SE, Audio Aero Capitole and EMM Labs. The differences these devices make in a system are tremendous (assuming the other components are resolving enough to allow them to perform). In the end, I have found the EMM Labs stuff is by far the best, but also by far the most expensive of this bunch. I currently have a CDSD/DAC 6 combo. The Esoteric with VRDS transports are also first notch, but again at a price. From a cost to performance ratio and on a more sane budget, the Resolution Audio Opus 21 with the GNSC reference mods is tough to beat though. As a bonus it accepts digital inputs and has an analog volume control.