What do you think of a Sonic Frontiers Processor 3

You may also use ANY transport into the Sonic Frontiers D2D and then use the I2S interface from the D2D to the P-3.

Just as a matter of info, my Yamaha RX Z9 AV receiver with the BB 1792 dac's significantly outperformed my Processor 3 (upgraded tube stage with expensive hi end tubes and hi end resistors/caps). Much better resolution and low end slam in the Yamaha. The Yamaha has ten of these dac's, the Processor 3 two, and the Yamaha also decodes SACD multichannel and DVD hi rez formats with a firewire direct digital input that works with some reasonably priced transports (Pioneer 47Ai). I sold the Processor 3, I just had a hard time believing that a receiver could do better than the Processor 3 until I did several comparison sessions. These are the first BB DAC's that I ever liked the sound of, and they finally bested the ultra analog DACs of the Processor 3.
I would look for a DAC that had these 1792 chips and give it a listen.

If you want the BEST....try the SFD2 mark3 which does 24/96 unlike the P3! Hook up any transport thru the Sonic Frontier D2D upsampler, jitter attenuator prefferably with the I2SEe wire and you will have a magnificent cost effective, flexable set up.

Superb processor. The SE version is an improvement over the stock Processor 3. I have owned the SFD Mk II, and the SFD Mk III, as well as the SE version of the Processor 3. The SE Processor 3 is superior to the SFD III stock. According to Chris Johnson, listing panels comparing the SE Version of the Processor 3 to the SE version of the SE Mk III, preferred the Processor 3 60% to 40%. Bottom line, very non digital analogue sound quality.