Upgrading digital source device is not easy

avlee said...The only two box solution I’d recommend would be a PS audio Directstream memory player,  "combined with any DAC with an HDMI based i2s connection."    I think you’d be able to choose from a variety of DACs such as the PS audio’s own DS DAC, the wyred4sound Dac2v2 or even the exogirl comet.

If you want to utilize the DMP for the native DSD layer on all sacd's... you must use the new DMP transport in tandem with their DS  sr/jr dacs for full sacd glory.  

From PS Audio website...

DMP opens the long restricted DSD layer of SACD to PS Audio DACs. Through a unique code-handshake, DMP will deliver the raw DSD layer of copyright protected SACD directly into your PS Audio DAC. This means that for the first time you’ll uncover the wealth of audio’s finest digital medium, DSD, and hear exactly what the mastering engineers who created these discs have enjoyed all along.

avlee, thank you for recommendation
I think I will go with 2 box solution.
I am listening to digital file 80% of time for digital music.
What I am concerning is that upgraded DAC might not be better than Cary 306 SACD pro as DAC.
I feel necessity of new DAC but I am not sure which one will be meaningful upgrade from my current set up.

I think just the opposite.  The 306 SACD PV is an excellent SACD player but just a decent DAC for CD/redbook, IMO.  What are your digital file formats?

mainly AIFF and FLAC

No doubt that the other recommendations (Meitnor, PS, T&A, etc.) are excellent. I think your budget improvement from what you’ve mentioned in your original post is to look at a separate DAC for your digital files, possibly use the 306 as a transport for CD, and continue to use the 306 for SACD. I have similar Cary gear to yours.

Even if you want to stay in the Cary family, they had a DAC200ts for less than $2k a week or so ago, which IMO is a much better standalone DAC than the 306 is as a DAC.

Options for DACs are endless.

As others have noted, if you want to upgrade both DAC and SACD player, probably going to cost quite a bit more to confidently get notable improvement on both fronts.  But, of course, you'd have the value of selling or trading the 306 to offset that.