Apple TV vs Wadia 170i?

Hmm, I have listened to the Benchmark DAC1 on several occasions. On both occasions I could not wait for them to take it out of the system. It just sounds like cold sterile digital from the days when all digital sounded ... well ... bad. I don't get the love affair with this unit, I assume it is the approachable price. Clarity? maybe but musicality...no way (my ears, my opinion :) Even on clarity issues I wonder if it is the cold nature of the unit which can offer the appearance at first listen of more information being conveyed. Compare the unit to a Bidat or a Dynastation II or a late gen AMR77 unit and then evaluate the sound of the Dac1. Also 'Kana813' is correct, it SRC's EVERYTHING to 110khz...not thank you.

I just had the opportunity to listen to the Benchmark DAC at a friends place which I am very familiar of, and agree on the "bright" presentation the unit has, I removed it from my wish list right away.

One thing, if you are using plastic Tos, do yourself a HUGE favor. GO GLASS!!! Tos-Link (Toshiba Link) itself is in no way inferior to the other formats...it is the plastic cable that kills the sound. I have experimented with both and my glass TOS out of my Cambridge DS500SE used as transport (I use it as a test device for experimentation, not a source) equals my very very expensive ref coax FIM digital cable.

I would have to go with the Apple TV. I believe it offers a higher quality of sound and an overall better listening experience.

I do not believe the Apple TV allows access to the direct digital feed of the ipod prior to it's D-A conversion. The advantage of the Wadia 170i is that it accesses the music files before they are converted by the ipod d-a converter and they can then be converted by a DAC.