what are the Best Direct to amps Digital Players ?

Most of the posts I have browsed through indicate the K-01 is a 10%-20% improvement over the K-03. If that is true then I can say with relative confidence that picking up a K-03 w/ BelCanto's RefLink USB Converter ($1,500) gets you very close to the performance of the K-01. That is if you plan to use the K-03 for Computer Audio playback. I conducted an A/B comparison using the RefLink and without (Using the Audioquest Carbon USB's). There is a noticeable difference in soundstaging, transients, and dynamic range when using the RefLink vs running straight from the headless Mac Mini to the Async USB input on the K-03. It simply removed additional digital artifact then without. In fact, I would recommend getting a high quality USB converter for anyone who has a K-03 or K-01. Finding a local dealer that can provide a demo unit would be a sound choice to determine if you experience the additional improvement I have experienced.

Audiolabyrinth, I was in line to audition the Aesthetix Pandora in house, but got an EMM Labs DAC2X instead. I have since moved on to MSB Signature IV plus, and Arc Ref 5SE preamp. However, if you're interested I can hook you up with a dealer who might get you a Pandora for in house audition.

@ Gocubs999, Hi, That was information I will defiantly use!, Thats real good to know, Thankyou.

@ Edorr, thankyou, That will not be necessary, I am taking all this in, and then go and audition the players at a store where ever they are sold at, there is no dealers for top high-end here where I live, cheers.

The only way to get any meaningful information from an in store audition is to bring your own DAC and line it up against a few contenders. Many (some?) dealers ship components to your home for audition - some factory direct sellers also do. I would strongly suggest you consider going down that path. My personal strategy is to buy a piece I am interested in used, try it out and resell if I don't like it. While not possible for all DACs (some never show up used), for some of the contenders in the sub $2K used category this is a good used market (e.g. PS audio Perfeectwave, Bel Canto DACs and others), making this a good decision making process.