Wadia 170iTransport and Cambridge DacMagic

I think the DAC in the DAC Magic is the same as the CA 740c, not 840c.

That's correct, Darrens. It's the same as the 740C in terms of make. The difference, however, is that both the 740C and 840C upsamples data to 24-bit/384kHz, while the DacMagic to 24-bit/192kHz.

OK, you wanted opinions on the pair up of 170i and DacMagic. I have both in my system, so I can give my 2cents. First of all, I use Analysis Plus Digital Oval in between the two and Solo Crystal Oval out to my McIntosh MA6500. I think the cabling has made a dramatic improvement in sound quality and musical enjoyment, so I have to mention them. I'm extremely pleased with this combo, and my wife and friends are also impressed by the sound. I personally am amazed that the ipod is capable of this kind of good sound. I'm also enjoying the improvement the Little Pinkie power supply has made. I use Little Pinkie as a power supply for the DacMagic and a Musical Fidelity X-CAN v2. I think it is a worthwile upgrade for sure, if you can find one at a good price seems like a new one is around $350. Overall, We are very happy with the sound of this setup and the upgrade bug has not been biting lately.