I'll chime in...Don't get too caught up in the brand of the DAC. What matters is the environment it's put in - much like Intel vs AMD. Everyone will have their preference based on the name, but if you took the names away (Burr Brown/Wolfson/AKM/etc) and listened to each one specifically in the same environment, you may not choose what you think you would...So many other factors involved - power supply, transport mechanism, clocking, it all matters as much as what DAC it has. Rotel has always had great CD Players for not a lot of money - 900 and 1000 series players used Burr Brown. Their latest version uses Wolfson, but again, I wouldn't get caught up in that. Hope this helps and gives more clarity than confusion...?