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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
mattnshilp OP
917 posts
 
http://www.enjoythemusic.com/magazine/reviewers/Clott.htm
pokey77
1,269 posts
 
Matt,

I guess you are now the Dr. Audiophile/Reviewer! Best of luck in ALL you do. 
toetapaudio
474 posts
 
Matt, if you are trying out class D (your ref to Merrill) then please try the Mola Mola Kaluga. Another top performer at a lower price point is the Nuprime Evo, not quite as good as Mola Mola Kaluga’s but best in its price group.
bill_k
939 posts
 
@toetapaudio - Since you mentioned the NuPrime Evo amps, I wondered whether you have any experience with their new Evolution DAC. I've been seeing some very favorable comments on it but not from anyone having experience with other top tier DACs. TIA!
toetapaudio
474 posts
 
Hi Bill, I’m afraid not but probably good for the price. The Makua by Mola Mola with dac module is outstanding imo but more expensive. The Makua is also very versatile, it can be fitted with an outstanding phono stage and in the future a streamer module will be available. Mola Mola is incredible value considering the performance you get from both the pre/dac and power amps. I know somebody who sold on his £50k Swiss class A amps and went with Mola Mola. He has an excellent system which is on YouTube. Also somebody I know in the audio business recently tested nearly every top class D amp and Mola Mola was best including some which were much more expensive. 
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