I appreciate Ivan's enthusiasm but there are a couple of errors in his post. First, the all out 2 channel unbalanced/balanced mod it $1730. Secondly, I would never tell anyone that I have the best digital playback out there.....just not my style or belief. The 105 is certainly seriously high end modded but is not as good as the best DACs out there. However, you would have to spend several thousand on a DAC to do better. What sets the modded 105 apart is the fact that it is a great CD/SACD player, a great DVD/Blue Ray player, a great DAC (double DSD and 352K), a great multichannel player, has a great headphone amp, 32 bit digital volume control so you can run it directly to amps...etc. It is so versatile and reliable that you would want to keep it for years....even in a second system or as a back up....years from now.