Higher End DACs

DACs on the past two years only has developed so much that need to be considered in your decision. Try product with trial period and evaluate your self

@ufguy73 My advice is to find your own way.

is there another brand or two you would otherwise start with - and why?

Not knowing you, I do not. I know what works for me. Does that translate to you, I have no idea.

I would expand your approach by looking at different implementations / design goals to get a better feel for which draws you in more.

It’s difficult to "break out" what a single component is doing within and for a system that one is unfamiliar with (i.e. at a dealer) so be careful in that regard. In other words, consider the entire system for perspective and comparative purposes; not just the DAC.

I have heard a Kalista Dreamplay Stream which was very good. I think it haa both streaming and dac and sells for about $20k.

If you go with the Esoteric streamer/dac the top of their line is the N-01XD. The older version is the N-01 they are built around different DAC's. The N01 uses an AKM 4497 chip which is a few years old AKM 's newest chip is the 4499. The N01XD uses what looks like a proprietary FPGA Esoteric developed, their Master Sound Discrete DAC. I have no idea which would sound better or the prices I happened  to notice the recently came out with this new piece might get a deal on the N-01. 

Cal3713 thanks for the info I have been wondering about the Matrix ElementX as it  is a one piece streamer/ dac. I use a benchmark dac3 now which some consider very neutral and not very engaging, they both use ESS chips,  which is what I look for I like the dac to not add anything, flat, neutral, no noise,  great measurements sounds good to me.