The price is higher for the DAC-1, since you have to have a linestage that is as good as no linestage at all ($10,000+ ??), and you can get a CD50 used for a couple hundred more than the DAC-1 costs. According to Jeff Kalt at Resolution (who supposedly has been quoted in another thread "upsampling dacs...pepsi yada yada"), upsampling is just hogwash. I'm not sure I agree, but I know I'll be happy with my CD50 for a long time to come. Having an extrenal DAC would be nice to use with my DAT recordings, though.