According to Ed Meitner, using an outboard DAC increases jitter dramatically. He stated in an article online that the output interface circuit/cable/input interface circuit cause more jitter than any other cause, even the transport.In his opinion, a single box player with a good DAC stage is superior in performance to outboard units. This digital transfer timing error problem(jitter) is the reason you need a digital correction engine when you use an outboard DAC. The transfer induced jitter in two box systems is present no matter how good(or expensive) the transport and DAC may be. Unless the DAC has a digital correction engine built-in. Since jitter is one of the major offensive aspects of digital sound, it seems like a poor choice unless you are going to use a DCE along with the package. For the people going whole-hog with an Elgar or something, this is not a problem because the price of an extra DCE is negligable compared to the costs involved.(I don't know if the Elgar has a built in DCE or not) It would seem to me that for the price of one of these $12k DACs, you could find a one box player that has an excellent DAC stage that wouldn't create this jitter problem in the first place.