Simaudio Moon Neo 380D DAC. Award winner! $4,400 MSRP

If you like the sound of Simaudio's Evolution 650D CD player (we have that for sale too) but already have a CD player or transport on hand, you can then just get the 380D DAC you see here and get to the sound that you love hearing through the 650D CD player. Using the same ESS Technology’s Sabre32 Ultra DAC, it offers the sonic signature of their 650D players for those who wants to retain their CD transport or improve the sound of their CD player. Packed with a dizzying array of digital inputs/outputs and analog outputs, the 380D is like a mini-terminal hub for all things digital. It even has slots and outlets where you can add the optional variable output board and use it as a digital preamp or install MiND (MOON intelligent Network Device) where you can then stream music from the internet.

The 380D has an incredible resolution where music took on added vigor. The level of "transformation" is of course dependent on the level of the transport itself but when we replaced Esoteric's D-03 and paired the 380D to the P-03 transport, it retained its incredible performance but at a fraction to the D-03's price. In our book, this is like scoring a goal from the 50 yard line. Cosmetically, the unit is in very nice shape. Minor scuff marks from use but nothing major. We don't have the original box but will securely pack it for safe shipping.