Absolute top tier DAC for standard res Redbook CD

Dave_ten, what is the budget?  I have finally gotten the Memory Player DAC integrated into their server.  It's special.  They are still working on it and we are waiting on the Stealth Caps to arrive, but It will end up being in the discussion of top DAC's built I think.  Soon Matt will have one in his system to play with I think.  It's worth keeping an eye on as I think Mark (the designer) is onto something specially.  It does have two small signal tubes in it, but the sound is impactful, tons of micro and macro info for that emotional pull on music and it's got great totality so far and it's not broken in and it has many upgrades to come.  We will even be pulling it out of the server and it may become a two box DAC.  Just not sure yet.  I like how they have dealt with the digital volume control, but mine also has an analog one too and in time, we will build that up to a world class preamp. This way I'll be able to run a great stereo or set of mono's off the DAC .

I"m actually shocked about this DAC as I haven't expected it to be this good.  I am playing mostly 32/384 and 24/192 cuts. Some are direct from a high end analog rig (not sure of the A/D converter used).  I have to say the Memory Player server and DAC has far exceeded my expectations so far and the best is yet to come as the prototype DAC will be much improved going forward.  Will keep all posted.

@david_ten - If you like NOS PCM DAC designs (no DSD), I suggest you check out the Metrum Acoustics Adagio which is their top of the line. It incorporates
a unique volume control implementation which varies the operating voltage of the DAC rather than adding in an additional stage or digitally implemented
volume control. It provides a continuous volume control without typical losses or compression most other designs exhibit."

Sounds like a perfect description of the volume control of my Jeff Rowland Aeris... Yes, not the newest DAC on the market by any stretch of the imagination, but particularly when powered by the external PSU power supply, an amazing maker of music.

G.

Any recommendations for an upper tier DAC with a very well implemented volume control? I'm looking for DAC first components (and not Preamps with a DAC module...if that makes sense...). Thanks.