Current digital system uses an Audio Magic Kukama DAC, which is around 11 years old and a multi bit design based on the Burr Brown PCM1704 chip set. It is a very nice DAC, and to be honest I am content with it. But with all things audio, I wonder if it can be improved upon within my budget. Now the DAC is paired with a Mac Mini that runs iTunes in conjunction with Pure Music. I also use Qobuz as another digital source. The output of the Mini goes to a PS Audio LANRover and then to a Singxer SU1 USB/SPDIF converter. I have noticed that the LANRover does cean up the USB signal going to the DAC quite a bit and it makes computer audio palatable to me. Without it I would sonically prefer a good transport instead. But if I were to try a DAC with any of the higher resolution formats available, the LANRover would have to go I do believe. Imagine that would be the case for the Singxer also. So I would be looking at candidates within say the $3K range and pre-owned is fine. Companies that appear to be worth looking at are ones such as Mytek, Metrum, Berkeley, Aurlic, and so on. Other folks seem to like the Schiit DACs, but to be honest I seem to read about a lot of failures on their components. Perhaps not the upper level pieces like the Yggdrasil, but it doesn't inspire confidence. Previously I had listened to the second generation Benchmark DAC and found it to be cold and sterile, and bought my Kukama instead. Not sure if the new one has the same genetic disposition. So that is the story, lets see what is possible. Oh last year I did have a PS Audio Directstream in here for a listen. The Kukama was a far better sounding DAC on redbook, I couldnt see keeping the Direststream here because of that. The majority of my music is on standard CDs, and I listen to a lot of local/regional artists who release on small labels that only have that capability. So first and foremost, this machine has to sound great with bog standard CDs.