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Ajahn- You're saying the difference between the two is very minimal, correct? My setup is by no means world-class, as this price jump is not within my budget. [img]/images/graemlins/wink.gif[/img] Recommendations for a good DAC and AMP?
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You'll fall out of your seat when you hear the potential of a decent mp3 of a good recording on a worldclass system.
I usually just chuckle when I hear noobs with stupid gear talking about mp3 vs CD; they have no clue just how audio-degrading their gear is. It's quite bizarre actually because they claim to have a good ear for these things yet they are utterly unable to recognize fundamental flaws in the rest of their system.
Anyway,
Some sick, worldclass, DACs:
http://sakurasystems.com/products/shigadac.html
Listed for $1500 USD.
It requires a solid SPDIF output from CD-player or computer. There are a number of cheap audio-cards who have mostly untouched - clean - SPDIF outputs. I use an EMU 0404 audiocard for this end.
OR
http://www.scott-nixon.com/dac.htm
These the latest hot stuff from the DIY community; prebuilt and decent price. The newest ones take USB output and thus bypass even a soundcard.
Some sick, worldclass, AMPs:
http://sakurasystems.com/products/shigaamp.html
Listed for $2K USD.
http://www.customanalogue.com/jlti_mark_2.htm
Listed for $3K Australian dollar.
I really have no experience with headphone amplifiers so I can't comment on that. I could recommend you on speakers to go along with the aforementioned stuff though.