I don't know if you're interested in just the Naim dac or not, but last weekend I spent 2 days in Seattle just listening to cd players and the one I liked the best was the Simaudio 300D dac for $1600. It was warm, rich, detailed, had excellent bass. I had listened to the McIntosh MCD500, Audio research CD8 and their new USB based dac, Ayre QB9, Naim dac, Meridian, Linn and a few others. The Simaudio was just what I was looking for and it was hooked up to a Wadia 170i transport with a ipod which completely surprised me. I really had no interest in listening to Simaudio products as I really don't like the looks of them and you also don't hear much about them, but I wanted to hear everything that I could in the 2 days that I was over there. It was playing through Dynaudio speakers, then I had them move it to another system that had Avalon speakers. Great sounding dac at a very reasonable price, includes USB, spdif, toslink connections and plays high resolution music. I don't know much about Itunes, I'm trying to find out if you can download high res. music from them. If not, I will just buy this dac and connect it to my windows computer.
Just thought I would mention it in case anybody is looking for a good computer based dac. Sandra