How good is the Oppo 105 as a DAC?


I'm in the market for a good DAC and always heard good things about the DAC in the Oppo 105. I already have the 103 Darbee edition for my home theater setup but was wondering about using the Oppo 105 for my 2 channel setup.

My 2 channel system (will) consist of a Cary Audio SLP 98L tube pre and Cary Cinema 5 solid state amp with Verity Parsifal (or other) speakers. Would I be better served with a more expensive dedicated DAC for a system of this calibre, or would there be only slight improvements over the DAC in the Oppo 105? It would be nice to have the transport as well.
larrybou
I still can't understand the infatuation with Oppo, even as a DVD player. I don't see a superior image to any $300 DVD player from Denon, Panasonic or Sony. Sonically it's mediocre at best and easily beaten by a Meitner BiDat of years ago.
DAC function is that converts digital data (usually binary) into an analog signal (current, voltage, or electric charge). The improvement of Computer and electronic technology get better and cheaper daily. I never understand why audiophile folks pay more for old vintage equipment of yesterday and claims superior because they can afford to buy them.
Beewax; I agree entirely with your comments concerning computer audio and DACs (newer is often better). However, this to my ears is not universally true; have you ever heard a McIntosh MC275 or Krell KSA-250 power amp? Similarly something like restored Apogee Diva or K-Horn speakers? Better still a pair of older Avantgarde Duo horns, or K-Horns driven by an old SET amp; spectacular and close to dynamic reality IMHO. All old stuff, but what a sound!