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
Steve,
To shoot another direction.... What AES/EBU Cable(s) do you recommend? Your SPDIF Cable is absolutely da bomb, and wonder if you could share anything about any AES/EBU Cables you may have tried?

Thanks!
Wow, thanks to you all.. Steve, thanks for the response, but I have to share that I really thank you for taking my call. It has helped clear up a TON! I really want to hear your DAC. The only problem I ever have with mail order is that I need to hear things first for obvious reasons. As I told Steve yesterday, I need to have a balanced analog out (true balanced) as it's the only way the Ayre will sound special. I have my phono going now too, so I can't use the digital volume controls in any of the DAC's...too bad as that would be simple to just get a nice amp and use the DAC for both jobs.
Paul79 - I generally build my AES cables from a Belden cable that is 110 ohms. If you wanted to try one, I could build one for you. Cost is $150 for 4 footer. Email me.

Thanks,
Steve N.
Empirical Audio
CT - check Audiogon for Overdrive SX. A customer is selling his to upgrade to SX, even though its not available yet.

Steve N.
Empirical Audio
Matt,

I wanted to report my findings on another dac that has both ethernet and USB input. Although I have taken great strides improving my computer server, the ethernet input improves everything by a wide margin. Considering I have invested over 10K in my computer server, it is nice to find a better work around.

Although dac design and implementation is unique, I have great confidence in Empirical's new renderer.

Steve, can you state more information regarding this unit that will be able to be used with any of your products? Would a user need to send the unit to you to replace the USB card for an Ethernet card? Or is this a separate external unit, Like a Ethernet to I2S?

I have been fortunate to be given on loan many dacs recently and believe for best results use both a PCM specific dac and a DSD specific dac. Having two dacs in your system is not inconvenient, unless you are in random play and switch between formats.

Because of the ODSE, I am not overly crazy about DSD. When I take the same recording: DSD on a universal DAC (configured for both DSD and PCM) or Redbook PCM on ODSE, 16/44.1 sounds better.