I have an Esoteric UX-3 SACD player which is the same as the X-03 minus the video portion. This is the smoothest most natural sounding player I have ever owned and heard. When I picked this player up at Spearit Sound, the dealer told me this is one of the top 3 cd players made. The pcm1704 dac chips are superb. They are the R to R type, not a single Delta Sigma chip. The player has 4 of them. The analog output is one of the best, all discrete parts. No off the shelf OP Amps on this baby. It's built to last, weighing in at over 50 pounds and the VRDS NEO transport with a milled aluminum tray is the best in the business, period.