A good DAC: AN kondo, dCS or EMM labs ?

What do you mean by "memory player"? Is that a music server or a CD/SACD transport? If so, which one?

You're listing high end, so I assume a hi-rez source. I'd focus on DACs with open architecture that can handle sampling rates up to DSD one-bit, 5.6Mhz and everything from there down to 16/44.1. Though few have it today, I'd hope for an HDMI-in because more and more hi-rez sources will have that in the future. At a minimum you need Toslink and AES/EBU input and balanced analog out. A method to update firmware, such as USB, will delay obsolesence.

Dave

Memory player is not a CD/SACD transport in the classical way, I don´t know if can be classifies as music server, but sorry sounds very well.

Can you give a link to what you're considering as a "memory player"?

http://www.novaphysicsgroup.com/, as you can see a difficult web

A number of the members of our NJ Audio Society have the current top of the line MSB DAC, and one of them uses it with the Memory Player. The combination sounds excellent. This DAC has the additional advantage of being able to decode 24 bit/176kHz signals from music servers (like Reference Recordings offers), so if the Memory Player gets upgraded at some point to take in those files it could handle them. I will (finally) be trying out the Memory Player in two weeks with my EMM Labs DCC2SE and Audio Logic DACs, we'll see if it can beat out my Forsell for sheer musical enjoyment, I'm pretty sure that it will better it technically.