cd player or computer with dac

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Do you have a budget or unlimited funds?

It is impossible to make a meaningful recommendation unless we know what you can afford.

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Source will make a great difference. There are many good options but you need to specify your budget and what is important to you in terms of sound parameters to narrow things down a bit

The source makes a huge difference.

I gave up on cd players a while ago. Instead I have a Eastern Electric minimax DAC ($750) connected to my imac (already had it), with a $70 Silflex glass toxlink cable. Ripped CDs to itunes.

Saved big bucks on a high end CD player and the sound is amazing.

my budget is around $5000 to $7000 and for the cables that is ic with speaker cable should be around $3000

The Playback Designs series of DACs and digital players are often-recommended sources of choice for the Dartzeels, and for good reason. All-custom circuitry designed by Andreas Koch (his background in digital design is close to legendary) and referenced and voiced with the Dartzeels, they have been combined with Evolution Acoustics speakers to win major awards at CES, etc. for several years.

http://www.playbackdesigns.com/index.html

IMO, these sources will place you on the front edge of high-end digital audio and keep you there for years to come.