Use a gDVD/CD player as transport with a good DAC?

The comparison was done with transports and DAC's from all the same manufacturer. So compatibility issues are not an issue. If you would like me to state the models we used I would be happy to provide them. I thought I was pretty careful in stating the equipment was all from Audionote so someone wouldn't assume I was using incompatible equipment. If I wasn't clear enough I apologize.

That still doesn't address the fundamental problem with the way in which you are conducting the experiment. Just because you have found that with this particular combination of equipment you get the results you state does not mean you can extrapolate those results across all brands, models, and price ranges. Again, I'm not saying your contention that transports have more impact on sound than DACs is necessarily wrong(I tend to think they're both important), but you can't say it is always the case based on one example, and anyone who knows about statistical research methods will tell you the same thing. Your demo simply is not robust(in the statistical sense of the word) enough to support any broad or valid conclusions about whether transports or DACs have more of an impact on sound. As a counter argument, I could easily devise a demo showing DACs have more of an impact on sound than transports, but I still couldn't and wouldn't say that DACs are more important than transports--there are simply too many variables here to constitute proof one way or the other.

I think the only thing we can say with any confidence is that both DAC and transport(and the digital cable) are important to getting good sound, and as with audio in general the chain is only as strong as the weakest link.

Tim

We have done this with MANY other brand also. This was just an example I gave. Was trying to answer his question not get into a debate. This was my as well as many of my customers opinions based on MANY shootouts we have done here. You obviously have your opinions which I will respect since have obviously done many of your own shootouts. For what it's worth we did so many of them here because I used to minimize the importance of the transport, but after doing this time and time again with at least $120,000 worth of different digital equipment I am a believer in what I state. regardless of the validity of the test in your eyes.