Up for auction is one of the best DACs money can buy. There have been some excellent reviews on the SMc upgrades that agree with my comment on just how good it really is. (Please see Six Moons review June 2009 and summary below.) This unit was upgraded to a Ultra Platinum--which means in this case totally rebuilt--by SMc in May 2010. The sound, detail, and openness of this DAC is excellent. The upgrade alone was $2100 and worth every penny. If using PayPal, please figure in the 3% charge. Local pick up is welcome. Thanks
Stated summarily, the SMc Audio Ultra DAC-1 is better than any of the classics I have heard, including what I before considered the best CD player ever made: the Linn Sondek CD 12. And it is better than any of the current competition I have heard, including what I consider the best out there which are the Audio Research Reference CD 7 and the CD 8. At present the best CD player in the world is no longer out there. It is in my listening room.