Dmitrydr, I think you're missing the point. Newer digital chips are always improving and most likely better than the previous generation. That's exactly what the clock and opamp mod does. This does not change the original good design but it improves the flaws from the older technology. Unless you shell out tons of money for the latest and the greatest DAC, I don't think you're going to get much better performance when compared to clock and opamp mod. Well, if your player is really that bad to begin with, why did you buy it in the first place?