Absolute top tier DAC for standard res Redbook CD

I too find it interesting that when I listen to live music and then within a day to 'audiophile' components, there is a huge disconnect. I don't even want to sit and listen. Accurate isn't about lean and detailed. I'm going with Vandy's because of this reason. I get plenty of real detail, but even so many of the esoteric stuff I've heard recently is just so etched. It's subtle and most don't realize it, but I never see people putting on more than a few cuts to listen to.

The Overdrive SE DAC has earned several best of shows and just got a positive review from Audiostream:

http://www.audiostream.com/content/empirical-audio-overdrive-se-usb-dacpre

This has the big advantage of eliminating the preamp as well as providing a way to insert other analog sources using the Final Drives.

You don't need to resort to tubes to get the analog sound, even with 44.1 tracks. This is due to the clean power, digital filtering, point-to-point wiring and simple analog section. Sounds like a NOS DAC only more detailed. Accepts up to 24/192 with both coax and USB inputs.

Steve N.
Empirical Audio

If tubes are implemented correctly by a talented designer [Lampizator for example] they can provide fantastic natural sound. I agree with Steve that merely inserting tubes into a DAC won`t automatically yield good results, it isn`t that simple. Solid state analog circuits can sound just as superb with proper execution. I agree with Jwm and Ctsooner. The sound of live instruments have a degree of fullness,tonal warmth and harmonic richness that the "accurate" type components fail to preserve and thus sound relatively bleached and artificial. It`s all a matter of what type of sound a listener desires. I would personally choose natural over hifi accurate. There are DAC choices that satisfy one or the other groups.I believe that simple discrete analog circuits along with a high quality robust power supply have a significant impact on sound quality.
Charles,

Thread about best tube dacs.
http://forum.audiogon.com/cgi-bin/fr.pl?ddgtl&1327298125&openfrom&1&4#1

Charles - my last reference DAC was a tubeDAC, the Spoiler. Do a search and you will find it was excellent.

The problem was that the bass was never as tight as I can get with SS, even using Siemens CCA grey-plates. It is very musical, but leaves some parts of the music lacking. I still have yet to hear a tubeDAC that does everything right, top to bottom. I think the ultimate tube just does not exist. The new Chinese Psvane tubes are impressive however. I have monoblocks with these in them.

Steve N.
Empirical Audio