I also am putting together a headphone system. I have the headphones but nothing else so far. With a budget of around $1000 you might consider the setup I have in my main system. For about $500 you can get the MSB Link DAC III with the 24/96 upsampling module and the Aiwa XC-37M five disc changer for another $80-$90. I compared this to my previous reference - a Roksan Caspian CD Player (~$1600). Both sound excellent; but one is nearly a 1/3 the cost of the other. Stan Warren has a mod for the changer that costs about $120; I haven't tried it yet. Your total cost is less than $750.
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