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

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.

Rcprince, I will be very happy to read your post about the memory player, it seems that the MP will handle practically all, but let us to see, but if it can beat the forsell, this will be a giant step forward, because I remember the sound on the Forsell, and practically never I have heard something so good, only Scarlatti, AN Kondo touch this sound.

Emigene have you heard the Scarlatti vs the Puccini or Paganini?

Ok, now you're blowing my mind. I went to the Memory Player site and see that it has a 32-bit, tube DAC. The claim to fame of the MP, besides the 32-bit DAC, is that it reads the source disc into a large memory and re-reads as part of the error correction (error prevention) mode, hoping to achieve "bit-perfect" disc reading. That's great, but why would anyone go to an external DAC, unless the MP DAC is inferior?

I like the concept of the MP (except for the tubes) but if you're going to put tubes in the chain, then why would you bypass them with an external DAC? Just wondering.

Dave