best sacd out there 1,000.00 or so

Fzfan - I would encourage you to continue researching non-os DACs. You can learn more about the design philosophies by reading information on the Audio Note and Sakura Systems (47 Labs) websites. I bought an Audio Mirror D1 non-os DAC. At less thn $500 is a steal. Read my review on the mods I had done to it. There are many other fine non-os DACs under $1000. Listen to as many as you can.

Marantz SA8260. Get an in-home demo and be ready to be amazed. If you listen to Jazz/Classical, then SACD will make it. Else you will not make it with SACD.

I'm also in the market for a <$1,000 DAC and I too am looking for advice.

X-DAC? - Great reviews, Stereophile recommended, I have X-PSU already, price is right. no 24/96 or USB

Benchmark? - Big support in this forum, can be used as a pre amp, no usb, occasionally see them used.

Stello DA-100? I really like this one but don't see them used and I'm little scared ordering something from overseas. If I could find one stateside I'd likely buy it. No reviews, no one has heard it yet. I listened to it at CES but only for a few minutes.

Bel Canto DAC-2? Good feedback, no usb, often seen used

Grace M-902? $1,500 (ouch), has usb, selectable sampling rates, headphone out, pre-amp capability, great reveiws on head-fi. If I could find one for $1,000, I'd buy it today.

Scott Nixon Tube DAC- Who knows how it sounds, tubes are cool.

Others?

Do I care about the difference between up/over sampling and NOS non-over/up sampling DACs?

Do I care if it is a Delta/Sigma or not?

Primary use - Headphone system
Souces - Marantz transport, I-Pod (apple lossless), Music Hall MF-5
Phones - Senn 650's
Music - Frank Zappa, Jacques Loussier, AC/DC, Bella Fleck,

PLEASE HELP!

??? There are SACD players that do well enough on RBCD that the compromise is minimal in view of the advantages.

Will SACD make it? It will not become the standard medium but it will linger as a premium medium, especially for classical and jazz.

Kal