You miight consider one of the nicer SACD, DVDA, DVD, players with a digital out and use the Benchmark DAC1 for 16/44. The Benchmark was at least as good as the Sony SCD1, at least in our initial comparisons, which is no small feat. I have great respect for the Sony. SACD use changes the comparison, but the major factor will be what you use as software. I have been auditioning the Benchmark and it is better than my Phillips SACD1000 by a large margin in space, articulation, and speed. The DAC1 is not warm and colored as is the Phillips. It is very neutral. Jallen