Sony HAP-Z1ES Hi-Res Music Player RMAF 2013

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GZ3827, I think he means that the unit has an internal DAC of course, but no DAC function for external sources, like a cd player or for streaming music sources like Rhapsody or Pandora from a computer or a squeezebox.
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Mitch4t is correct. You cannot use it "just" as a DAC although it contains one.

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It's easy, just go to the Sony website and see photos of the rear of the unit yourself. No inputs.

There is no mention of it being able to function as a DAC for an external transport or other sources.
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Duh, it seems I was having another one of my brain farts. Thanks Mitch/Kal for the clarification.

What is bizarre is the the Sony HAP S1 at $1000 (as opposed to the Z1ES at $2000) has a whole range of inputs: coax, optical, line, ethernet and includes a 40 W amp section or can be used as a DAC with a Line Out. The only benefit of the Z1 is a 1TB HD vs 500GB in the S1 and balanced outputs. Furthermore the codecs seem identical in both. Why would anyone purchase the Z1 at twice the price??