A good DAC: AN kondo, dCS or EMM labs ?

There is a Kondo dac for $15,000.00 for sale. Give it a go and report back to us how it works out in your system. =8^)

What do you mean by "memory player"? Is that a music server or a CD/SACD transport? If so, which one?

You're listing high end, so I assume a hi-rez source. I'd focus on DACs with open architecture that can handle sampling rates up to DSD one-bit, 5.6Mhz and everything from there down to 16/44.1. Though few have it today, I'd hope for an HDMI-in because more and more hi-rez sources will have that in the future. At a minimum you need Toslink and AES/EBU input and balanced analog out. A method to update firmware, such as USB, will delay obsolesence.

Dave

Memory player is not a CD/SACD transport in the classical way, I don´t know if can be classifies as music server, but sorry sounds very well.

Can you give a link to what you're considering as a "memory player"?

http://www.novaphysicsgroup.com/, as you can see a difficult web