As George commented on, I have eschewed a separate dac or transport/dac combo & own a Vitus SCD-025Mk2 which is a pretty awesome dac & does DSD. I still like to spin cd's, so it is great that the player also has a very good transport. 2nd hand cd players with good dacs and transports which come to mind are the Reimyo CDP-777 & Accuphase DP-75V. Even the very inexpensive JVC XL-Z1050 is a good integrated player with some minimal upgrades like caps, iso feet (eg: Stillpoints Ultra Mini's) & a Furutech IEC.