Benefit of DAC? Thinking of Bel Canto 2

I just refurbished my dad's Marantz 7 & 8B system and am grdaually upgrading the rest. I've got a carousel CD player and am wondering, should i upgrade the player or get a DAC?
A carousel player may give inferior performance because its transport is less stable than that of a single disc player. You could improve your system by getting a good single disc player with solid transport mechanism and a digital output. Then, as the other components in your system improve, you can experiment with DACs.
If you wish to experiment with DACs immediately (I assume your carousel player provides digital output), then I suggest that you look at the Audio Horizons products. They sell a solid state DAC ($1295) which, to my ear, is much superior to the Bel Canto. I use the Audio Horizons tube DAC ($2195) with a modified Levinson 37 transport. It delivers superb music.
I like the approach of buying a DAC that reclocks the bitstream (Hagerman tech. or musical fidelity tri-vista 21 for example)and then using anything that suits your budget or fancy to spin the disks.
if i get a good single disk player, like say an accuphase, do i still need a DAC?