Definitely agree here with Guido; if you can grab an X03, or better yet, the X01, you should go for it. The X03 is less analytical and much more musical than the DV50S (I never heard the SA60) for both CD and SA-CD. The X01 (having alot of DACs per side of the circuit) is even more so. I owned the UX-1Ltd as I needed video and it had 1/2 the number of DAC chips per side as the X01. Both were great units but the X01 was even more full bodied and musical. My advice, if you can get an X01, grab it in lieu of the X03 only because the X01 is even better. You won't go wrong if availability or price dictate an X03.