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!