Absolute top tier DAC for standard res Redbook CD


Hi All.

Putting together a reference level system.
My Source is predominantly standard 16/44 played from a MacMini using iTunes and Amarra. Some of my music is purchased from iTunes and the rest is ripped from standard CD's.
For my tastes in music, my high def catalogues are still limited; so Redbook 16/44 will be my primary source for quite some time.

I'm not spending DCS or MSB money. But $15-20k retail is not out of the question.

Upsampling vs non-upsampling?
USB input vs SPDIF?

All opinions welcome.

And I know I need to hear them, but getting these ultra $$$ DAC's into your house for an audition ain't easy.

Looking for musical, emotional, engaging, accurate , with great dimension. Not looking for analytical and sterile.
mattnshilp
So I was invited to a dinner at Audio Connection to an event featuring Jim White from Aesthetix demoing his new Eclipse series of components. He had the Atlas Stereo, Romulous CD/DAC, Calypso, and Rhea all Eclipse versions. Musical Surroundings was showing the AMG I think it was the Viola II with the Clear Audio Gold Finger cartridge and also a DS Audio Optical catridge which was really closet to the GF at a much better price point. I've never heard the system sound as good in Johns's main room with the Vandersteen Sevens. The sound was really open and relaxed with the right amount of detail without being lean and a nice blend of richness and dynamics were outstanding. The Vinyl sounded very very nice and the Digital with the new Romulus wasn't far behind.
Matt - sorry for delay (Happy Thanksgiving). They were the Lawrence Cello's. It played 'music', Matt. Real music. You had to see Jeff smile.
I want to wish everyone a happy and healthy Thanksgiving!!

Enjoy your family, friends, food and full stomachs.

-Matt
Meridian's Latest DAC's with their patented "apodizing" reconstruction filters. Nothing I've heard comes close except the dcs professional stuff. The ones I use are in my G68XXD processor, and in my Audiocore 200 preamp, but I think their portable DAC's use something similar (Explorer and Director).

The Ayre stuff uses a similar "time coherent" approach, but I haven't heard one yet.