Consider the Cambridge Audio Azur 840C - it has 2 digital inputs of SPIDF and Toslink each so you can use the on-board 24/384 dual DAC.
The Simaudio Moon CD3.3, at around $3K, appears to fit your requirements.
The digital input is SPDIF only, not usb, via an rca connector. The manual indicates that the SPDIF input can accept sample rates up to 192kHz, and since the dacs in the unit are 24/192 I presume that means it will accept 24-bit resolution at the digital input, at the 192kHz rate (although that is not stated explicitly).
Hope that helps,
I've seen it, but haven't auditioned it yet. Very impressive to look at. Appears as solid, hi end construction, weights a ton, and a very nice 3 foot platform. An attractive addition to anyones setup. My hold up here is I feel it offers more options than I really neeed (gain & amplification), so I feel like I'd be paying for more than what I really need. Same seems to apply to the new Cary unit. Any comments or recommendations would be greatly appreciated. An Ayre CX 7e with a digital in would be perfect.
I've heard earlier Cary CD players and found them to create a powerful, visceral sound, with good detail but maybe not quite the best in terms of upper end air and space. I suspect the 306 Pro would be a bit further along the road to perfection. :-) I'd like to be able to listen to it, but since at that price I could only go for one used (more likely a 306 SACD non-Pro used) I wouldn't feel right about finding a dealer to listen to one.
Al, funny I was reading the review of the CD3.3 in the recent AS. It does sound like something to consider. Wonder if it's too soon to ask if anyone has heard it?