Absolute top tier DAC for standard res Redbook CD


Hi All.

Putting together a reference level system.
My Source is predominantly standard 16/44 played from a MacMini using iTunes and Amarra. Some of my music is purchased from iTunes and the rest is ripped from standard CD's.
For my tastes in music, my high def catalogues are still limited; so Redbook 16/44 will be my primary source for quite some time.

I'm not spending DCS or MSB money. But $15-20k retail is not out of the question.

Upsampling vs non-upsampling?
USB input vs SPDIF?

All opinions welcome.

And I know I need to hear them, but getting these ultra $$$ DAC's into your house for an audition ain't easy.

Looking for musical, emotional, engaging, accurate , with great dimension. Not looking for analytical and sterile.
mattnshilp
12-14-14: Jwm
I sure would not spend past the 20K mark for a dac. As in one year there will be a new one at half the price and better. If you want to sell your old two year dac you will take a bath. Could you imagine spending 120k on the DCS stack and find something else better at 40k. Sorry with digital I'm not going the high expensive route.

+1. Much like computers, the rate of change is high and thus large expenditures are plain foolish although guys playing that game have more money than they know what to do with. Furthermore, if Matt did a proper blinded shootout with multiple listeners and with some cheapo dacs in the rotation, the results would be surprising. Most people are scared to do that. If your go to dac is a $200 NOS chinese dac, other philes won't burn incense at your alter....
I have enjoyed reading your audio journey matt, very informative to say the least.
@Mattnshilp

Have you played your PCM/red book converted to DSD on the PC/Mac by the player software?

I have been trying this out in a small way as a substitute for the Perfect Wave DSD, which impressed me to no end, and with the new firmware impressed me even more, this time in my own system.

I am thinking that one can have higher quality sound per $ if you do all the conversion math in the computer and exit to DAC a DSD stream via USB (or DLNA ethernet when it is really tried and tested adult tech) and forego a real output stage in the DAC leaving gain to the preamp thus making PS and gain electronics out of the cost equation and having S/PDIF as a convenience utility or not at all rather than being the main input.
I have been consistently impressed with Empirical over the last many years. As new designs are discovered he offers mods at a nominal price. His most recent mod made the SPDIF converter obsolete with the odse. Matt, I agree that quality trumps price and break in time. I am sure the sx price will reflect those quality parts.
Matt -the plan is to put either XMOS USB interface or Network Renderer Ethernet interface on the SX DAC. Still working on the XMOS prototype and almost ready to tape-out the network renderer module.

SX uses the same size chassis, but new panels and a new knob with a diamond in it.

Steve N.
Emmpirical Audio