I agree with the above posts about listening and forgetting about specs and bits. I disagree with the above posts that say that 16 bit is outdated. The 47 Labs DACs are 16 bit are currently produced and sound very refined.
Having said that, some things to look for are a beefy (and/or outboard) power supply and minimalist circuit design. Also, manufacturers that pay attention to resonance dampening (heavy chassis) and shielding (copper case) usually have fine sounding cdps.
Having said that, some things to look for are a beefy (and/or outboard) power supply and minimalist circuit design. Also, manufacturers that pay attention to resonance dampening (heavy chassis) and shielding (copper case) usually have fine sounding cdps.