Conventional DAC

With the exception of Forcell's killobuck line,almost anybody's24/96(Burr Brown 1704 chip) dac will make -ALL- your 44.1 cds sound better.You sound skeptical,and all this is ,is the shared opinion of most all the audio community.NOBODY agrees on everything.

If the price is right go for it. A smaller system is my home office has the original Cambridge Audio CD4. I recently picked up a used Cambridge Dacmagic (was $600), which is a 44.1 DAC with the same components as their outstanding CD6 single box player; but even better because of what they added to the separate box.
I paid $85 plus shipping, which also included a digital cable that would have been $50 new. Best cheap major upgrade I ever made. Also look for an original MBB Link DAC. It is the same as the Link III 24/96 DAC, but cannot be upgraded with the add-on circuit boards. They go for around $150 used. The Link III is $350 to $400.

WOOPS that's s/b MSB Link DAC

I do find that a bit hard to swallow Avguygeorge. You wouldn't be suggesting that any Pioneer DVD player plays CDs better than any conventional player just because it has a 24/96 DAC? Or have I misunderstood you?