Cambridge 840c or Pioneer PD-65/Benchmark DAC 1

They must have made a major flaw in design. It still sounds really good to my ears.

Kijanki

It seems that the cheap DVD players are quite reliable.
I have read the cheap Sony DVD players are transports w/ good detail.

The Oppo's are very robust and their first and long discontinued 971 still performs. I have the discontinued 970 which had better audio at the time, before I bought a DAC.

If you watch movies as well the new 980 has excellent DVD picture (1080p), plus it is a universal player at $160. My experience is that Oppo's are very durable, and I have never heard of one failing.

More and more the high end mags are recommending cheap DVD players w/ near state of the art DACs (and for less than a Cambridge 840).

Cambridge has a link to a paper that discusses the merits of upsampling to 384kHz and why they choose to go that route rather than 192kHz.
http://www.cambridgeaudio.com/assets/documents/840Cwhitepaperwebedit.pdf I have heard great things about your Benchmark and am sure it provides a very nice sound. Hopefully, I can demo one in the future to hear what all the great reviews are talking about. Enjoy your system.

Beerad,
One advantage the 840 will have over a cheap DVD player as a transport is that the 840 has a better transport w/ better PS for the transport. I would keep it.

I didn't want to spend that kind of money and I wanted a stand alone pro DAC for it's flexability down the road. The other DAC option for me was the Lavry DA10, but honestly the Bencmark matched the faceplate of my amp exactly.

Oppo 970($150) + used Benchmark($700) gets me close and I can watch movies too, plus I can upgrade to BluRay player or an original Rega Planet transport if I want to. Win Win for me.

Beerad - I was not talking about upsampling but rather downloading rate to DAC. Benchmark is upsampling to equivalent of 1 million times oversampling (equivalent of 44GHz) making mathematical simplifications and taking statistical value of the clock accurate to 5ps. Then it goes thru filtering and is outputed to DAC only at 110KHz for lower THD instead of 192kHz the DAC and upsampler are capable of. It is not a flaw in design - it's conscious decision (read interview with Benchmark's engineer).

At this point it's difficult to say what is right. In general traditional DACs are suffering from accuracy of components and cannot go below 18 bits while sigma-delta type can go down to 24-bits but are loosing it in timing errors. Many people believe that traditional DACs without upsampling give better more organic sound. DCS uses RING DACs where resistor ladder components are shuffled randomly to minimize (after filtering) bit error and get better than 18 bits. No rights or wrongs - just sound that you prefere.

Did I understand ir right that you can connect other digital sources to your CD player - you used term "external DAC". It is very interesting feature - many people were asking about it on the forum.