I must confess I am clueless when it comes to DACs as I have never thought I needed one. However my Denon/Exemplar CD player is close to 10 years old and given supposed advances in digital technology it is probably time to consider a DAC, although it would be nice to try some before purchase - highly unlikely in Australia. From what research I have done and being aware one can spend many thousands of dollars ( not going to happen ) it would appear that the Chinese made Topping D50 has a lot going for it, such as latest technology, at a bargain basement price. So the big question - is the Topping the bargain it appears to be and how does it stack up against the uber expensive DACs