Oppo 105 or PS Audio PWD Mk2

In terms of a dac sounding better then those players you mention. It's not the DAC that is most important. It is import however. Yes, many DAC's sound as good as those players. The real sonic breakthrough is losing the transport in the CD player. This is limiting the sound quality. Oh my, what is possible with a well implemented computer as your transport.

I use this...

- 2009 Mac Mini with all music played from an SSD hard drive
- after market power supply for the Mini as the switching one is awful
- Mountain Lion and processor optimization steps for music play back
- Amarra and the version Steve at Empirical suggests (read his site)

Many other ways to do it better then a CD player or CD transport. My DAC is the April Music Eximus DP1 and I use the USB. Killer sound!

Dsper, I suggest buy Oppo BDP105 and get the MW mod. Use the digital in, with something like a SB Touch, for computer audio. You got all formats covered.

I've owned both and the PWD is more musical but the Oppo 105 is a Swiss army knife that does everything well. The PWD mkII will provide more enjoyment when critically listening to music.