I'll third the Audio Sector DAC. It is unlike any other DAC or CD player I've heard. If using a preamp or passive volume control keep the input impedance above 50K ohms..100k ohms would be better. This DAC uses Passive I/V conversion. It doesn't use op amps. So it is sensitive to the input impedance it feeds, the plus is a very natural sound without that op amp digititas some analog outputs give you.