How good is MSB Link III?

Kitty, I also had the Sony DVP-300 DVD player (I guess it's now the $250 Sony 360). The audio sound of CDs and DVDs on my Sony S9000ES is so much better than with some of the $600 DVD players I tried, and my own Sony 300. Both the CDs and DVDs are more dynamic and clean. Don't forget, if you play DVDs, it's just as important to have improved DVD sound. With the MSB, you would not be improving your 5.1 DD sound when playing DVDs. I think you would be better off buying the 9000 for $1,100 than spending the same amount on the MSB with all the recommended options. you would also get improved video and SACD.

I have an MSB Link dac II and use it with the Sony 9000ES.
Right now the MSB and the internal dac in the Sony are about the same. I really don't see to much advantage in an MSBII or III with out going to all the extra mods and after you add all that up you're at $1200. I think if your going to use the Sony SACD-1 or 9000ES for standard CD playback you'd be better off with a better dac ie, Muse 24/96, Dodson, Wadia, ect.

Thx for all the advice.

If you order it with the 24/96 unsample board you will find it adds low end heft, a cleaner mid-range and much better highs. I use it with a Marantz 63e CD changer and it put this fine player in another league altogether. A really good DAC for not much money. Its ungradable, small and does exactly what MSB says it will do. Gives you a taste of what upsampling does for regular CD's. Not as good as SACD or DVD Audio I'm told but it certainly gets you closer.