Absolute top tier DAC for standard res Redbook CD


Hi All.

Putting together a reference level system.
My Source is predominantly standard 16/44 played from a MacMini using iTunes and Amarra. Some of my music is purchased from iTunes and the rest is ripped from standard CD's.
For my tastes in music, my high def catalogues are still limited; so Redbook 16/44 will be my primary source for quite some time.

I'm not spending DCS or MSB money. But $15-20k retail is not out of the question.

Upsampling vs non-upsampling?
USB input vs SPDIF?

All opinions welcome.

And I know I need to hear them, but getting these ultra $$$ DAC's into your house for an audition ain't easy.

Looking for musical, emotional, engaging, accurate , with great dimension. Not looking for analytical and sterile.
mattnshilp
Mrpaul,
Excellent choice. Please share your impressions here when it settles in your system.
I was fortunate to hear the first GG Dac for several hours a month ago. You will be in for a treat!

DSD256 is da bomb.
Still need to get that hard drive and drive to rip my CD;s, but listening to all the great music on my server through this OSDE is blowing my mind. I don't even have my Vandy Quatro's yet. This is all through the Treo and Ayre AX7e (waiting on my AX5/20 to get here in a few weeks) and WOW>.. This is nearly the best I've ever heard for a DAC. I recently heard the DCS stack and it was special and also the Bricasi DAC with all Tidal gear. I didn't know the other components, but I'd put my OSDE up against both of them and it won't embarrass itself. When I had the AX5 in my system it took it to levels beyond which means that I haven't heard the best from the DAC yet. It just keeps getting things right and I want to thank Steve for making this unit and supporting it like he does. I'm a convert guys. I never was going to buy from a small maker, but I'm glad I did and I hope that he is training someone to take over from him eventually. Genius is a word I'd use. I think I have auditioned nearly every DAC that's been talked about in this thread as well as others, so I think I have a decent reference. Thanks again to Matt who started this thread as I'd never have heard about Empirical otherwise.
The ODSE is much better through Empirical Final drive transformers direct to the amp. The effect is not subtle. When compared to EMM Labs DAC2x with Allnic L3000, it is as if wool blankets wrapped three layers thick were removed from the speakers. The clarity was better, by a wide margin than using High Fidelity Ultimate Reference cables that cost $$$ used. In my experience, a preamp that cost 22K would provide added value but the value is not worth the price.
It may be better, however I run an integrated so I can't go without the preamp.