Several existing threads about the Dodson. Might want to check them out.
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I haven't heard the Dodson myself yet. My dealer is so enthused over it that he is sending me one to try. He says that it makes regular CDs sound as good as SACD, which he owns as well. I am really interested in any digital that can make regular CDs sound better, as I don't care for anything on SACD. There is a informative review on Dodson's website dodsonaudio.com
The Dodson is one of the top 3 dacs in the world, behind the dCs and Accuphase. I would recommend it highly along with a Sony SCD-1 or 777 player which is great as a transport and gives the added benefit of SACD. It is also fully upgradable to also be able to process the SACD signal. While the Dodson's upsampling of CD's is a great improvement, it still does not compete with the sound of SACD. SACD competes with the sound of the master tape.