My Jadis JS-1 is by far the best DAC I have ever heard, period!!! The CJ DA-2B has 85% of the Jadis' natural quality at 15% of the cost. If you can find one of these, snatch it up!
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Another vote for the Audio Logic 2400 (upgraded from the 34). Simply more alive sounding, natural and dimensional, with superb bass extension. I preferred it to the Jadis and Altis, both of which were at least originally designed by the same designer, Jerry Ozment. Haven't heard the Audio Note, but would expect it to be a contender as well based on the excellence of their other tubed offerings.
Any Audio Note Dac with 1x oversampling. I received a month ago a Audio Note DAC-1.1x. It brought a whole new dimension of sound to my system. I was using a PS Audio Ultralink II with a Cal Delta transport and then changed to a Pioneer DV-414 DVD player and was waiting for the EVS Millenium II DAC. I could not wait any more for the EVS unit and bought the Audio Note DAC. I use the Pioneer as a transport and the Audio Note DAC and WOW! Could not be happier. No regrets!
The Audio Note DAC 5 on normal 44.1 CD fare outperforms the SACD-1 on SACD. Auditioned an Audio Note DAC 3 with CEC transport through Sphinx solid-state pre and power with KEF Reference loudspeakers. The lower-end extension was incredible: the dealer and I turned the Sphinx amps up very loud to scare away some drunks hanging out in front of the store (music: some modern ballet music with a long doublee bass intro). Very little hiss, and the contours were precise. The sound gave the impression of a gigantic volcano garden.