Absolute top tier DAC for standard res Redbook CD


Hi All.

Putting together a reference level system.
My Source is predominantly standard 16/44 played from a MacMini using iTunes and Amarra. Some of my music is purchased from iTunes and the rest is ripped from standard CD's.
For my tastes in music, my high def catalogues are still limited; so Redbook 16/44 will be my primary source for quite some time.

I'm not spending DCS or MSB money. But $15-20k retail is not out of the question.

Upsampling vs non-upsampling?
USB input vs SPDIF?

All opinions welcome.

And I know I need to hear them, but getting these ultra $$$ DAC's into your house for an audition ain't easy.

Looking for musical, emotional, engaging, accurate , with great dimension. Not looking for analytical and sterile.
mattnshilp
Matt - My customers have yet to find any S/PDIF cable at any price that beats my BNC-BNC coax with RCA adapters. Only $250.

Steve N.
Empirical Audio
Calvinj, Melbguy1 knows I bought my unit from, usa tubes audio,that is why he said barbecue store just like you bought your Ayon from the same place, LOL!
Matt, congrats on a very fine unit you have, the Esoteric K-01, however, even used, Be prepaired to do hundreds of hours of burn-in with each setting, this unit is not like doing a burn-in and you are done!, each setting has to burn-in, The great news here is nothing you own or your computer audio will compete with the Esoteric K-01 unit, you need to talk to other owners on the Esoteric threads!, they will validate my claims here,pm me about cables, cheers.
I've now hear only one good thing about Ayon and that's the one in this thread. I have been emailed based off my post I assume that others have had the same problems with the Ayon units and that includes and amp. Similar stuf like blown boards. Their QC in Asia seems to lack...if someone is having lettering on a remote or box coming off quickly, that's a problem...If you have constant numbers of boards blowing up in the field, that's serious. I could sound like magic and cost peanuts, but personally, it doesn't matter as I'd be concerned daily. I've been listening to my systems for over 14 hours today alone and I've had no thermal problems or anything else... Matt, thanks again. I'm heading to OK for a couple of football games and hope to get to the Brooklyn show that next week when I'm back. I'm thinking I may go to the show Friday or possibly Sunday. When are others going?