Opinions: ML 390S, Esoteric D70, Opus21, Capitole?


I'm looking to buy either a CD player with volume control or a DAC with volume control, and a couple of digital inputs. To get the most mileage out of my dough I'll buy used and likely "older" units, but then I also hear about how much digital has improved in "recent years". Been doing a fair amount of reading and would like your opinions to help narrow my search a bit more:

1. Esoteric D70. $2500. Would initially feed it from my CD player and later buy the P70. Had rave reviews back in 2004. Digital volume control. Very dependable, I hear.

2. Levinson 390S. $3500. Analog volume control. One less power cord and IC. Read comments of it having issues with reliability, though. Very good reviews in '04.

3. Opus 21. $3500. Very good reviews a few years back. Users seem to love it.

4. Audio Aero Capitole II SE. $3500. Users love it. Again one less PC and IC. Dependable?
5. McIntosh MDA1000. $4500. People at the Mac forum rave about it. Seems it would fit nicely with my Mac amp MC275. I don't know that Mac makes first class front ends, though, so I'm wondering how it might compare to the above.

6. Theta Gen.VIII. $5000. We are getting too expensive for me, but...Fantastic reviews once upon a time.

7. McIntosh MCD500. $5000. Again, maybe too expensive and a lot of good talk about it at the Mac forum, but the guys there might have a skewed perception. Recent launch and almost no talk about it here on Audiogon. Is it better than the players above from around 2002-04?

Sorry for the long post. Rest of system is Rotel CD player and pre amp (both going away ASAP), a MC275, B&W 804s, and Rel Storm III. SACD would be nice to have, but not needed.
I live overseas now. Auditioning is not posible and buying and selling is complicated, so I need to try and make a safe bet.

Thank you for withstanding this long post!
lewinskih01
Cruz,

Thanks for the sugggestion, however I'm now living overseas so the 30-day trial is not an option. That's why I'm asking for at least impressions...in the absense of people with first hand experience with the D70, Theta, or Mac units.

Do you know any of these?

Thanks,
I'm in the same boat as you are on searching digital w/ volume control. Sorry cant comment on those players, but I have two other players that I can ad (to make you even more confuse). one player that fits your description is logitech transporter. I listened it extensively and for it not as good as my linn ikemi (with a preamp) but I think it is more of a system matching issue. using the transporter straight to my plinius provided satisfying sound, especially given the price.

I just bought Bel Canto DAC3, which has volume control. Once I've listened, I'll try to provide comments.

These two are reviewed extensively, so you might be interested in learning more about them
I would like to add that the Phillips CD Pro2 transport used in the Capitole is in current production and available through Phillips parts centers and jukebox parts / repair centers, for example Pinvam.com and Enco Systems. The european distributor is Daisy Laser.

The CD Pro2 transport was originally designed for professional use: radio stations playing Cds 24/7 and heavy-usage jukeboxes.
Krell, Electrocompaniet, Metronome, Audio Aero, ARC and several other manufacturers adopted it as a high-end transport, because its output (laser eye pattern) is very clean.
It is a complete unit with servo circuits, SPIF and I2S outputs, so if it ever fails, a DIY-inclined user can replace a CD Pro2 in less than 30 minutes, there are just 4 screws to remove and 4 cables to plug. It does not require adjustments (ever). All the adjustmens are done digitally, on the fly.
My transport has about 5 years of heavy use and as far as I can remember it never failed to play a disc, including mildly scratched CDs, CDR, CDRW and hybrid SACDs.