Hey Audio Friends, Last week a Mark Levinson No.5101 digital 3-In-1 player arrived at our music room. This CD/SACD player still doesn't seem to get much review or comment on the forum, so thought you might appreciate an assessment after a few days of getting to know the capabilities of this combo CD/SACD/DAC/Streamer. First off, the No.5101 is a large piece dimensionally, over 18" deep! Not a lightweight either at 36 pounds and it just barely fits in my rack! It's connected to a PrimaLuna Dialogue Premium integrated amplifier running Gold Lion EL34's. Speakers are Focal Aria 936. Build quality is excellent and similar to the Marantz SA-KI Ruby that was here recently. The black finish and red panel indicator lights are beautiful and complemented by an unusual top plate with carefully shaped cooling vents. While it's running cool, it also looks cool. Once in the rack, I used Nordost Ax Angel 2 interconnects and a Heimdall2 power cable to an Isotek power conditioner to get things rolling. For streaming, I'm using an iPad with the MusicLife app and 5Kontrol. No issues at all connecting things up, even for a techno-challenged senior citizen such as myself. CD/SACD: Okay, this is simple. It's the best sounding CD/SACD player I've heard. Yeah, I haven't heard every amazing player out there, so don't get uptight. In my system it is a three dimensional revelation of colorful sound. The sound signature is so deep, powerful, and CLEAN in the midrange. The bass goes low enough to make me realize there's another level down there with the Focal Aria 936!. The upper midrange and treble are perfect in this setup. There's SEVEN different PCM filters you can apply, which give a subtle shading to the sound. Overall sound quality is Addictive! I'm making my way through my CD collection and LP's can wait for now. DAC: This is what Mark Levinson calls the PrecisionLink II Dac. It uses an ESS Sabre chip, but other details are Greek to me, so let me just say that using the No.5101 as an external DAC gives a wonderful sound. Playing files off my laptop hard drive resulted in the same sound signature as the CD player........really, really good. I'm using the Coax input on the No.5101. Of course here you can feed higher quality files like 24/96 and up files, which I have a few. Streamer: Before this, I would stream Tidal from my laptop to an external DAC so I had some familiarity with streaming, but the sound didn't do it for me. It sounded good, but there was something missing. The No.5101 is another world completely. Streaming Hi-Res files from Tidal with the iPad as a controller is so natural and the sound so good that I'm rethinking my view of digital and vinyl. Now they BOTH sound so great! Final Recommendation: Everyone needs one of these. Time to enjoy the music. It's All Good. Are their other No.5101 owners out there? What are your impressions and cable/filter suggestions?