I will econd the Audiolab 820CDQ. It is a terrific sounding unit, has several digital inputs (RCA & Tos), 24/96 USB input, reclocker and variabke outs.
In terms of sonics, it is somehow similar to RA Opus21 GNSC and offers listenability over ultimate resolution. It is a bargain at $1400.
In terms of sonics, it is somehow similar to RA Opus21 GNSC and offers listenability over ultimate resolution. It is a bargain at $1400.