DAC for $1800 or less?

TAX TIME ....

For you rich guys it's time to put away the check book but for us poor guys it means TAX RETURN MONEY! I have most of my system in place and I'm ready to go after the source. I'm a Redbook CD lover and I have a few HDCD's as well.

So here it is :

I'm running an old(er) Rotel RCD-1070 with no outboard DAC. My plan is to spend now on a solid DAC and run the Rotel as a transport. I'll tell you ... the 1070 is built like a tank, it's media friendly and even takes a standard aftermarket power cable. I like the transport. In the long run I might step up and upgrade transport but that’s a ways off.

I need some suggestions on a used DAC - my top price is $1800 and I have been looking at Levinson 36s or 360. I might need to add a few more hundred to make it happen but I wanted to get some of your thoughts before I throw that much money around. Anyone out there love the Levinson DACs? Anyone hate them? Remember - it's mostly Redbook and the occasional HDCD. I'm going to play with SACD and DVD-A later but not with this system. Any preference between the 36s and 360? I have picked through some reviews but it's like reading reviews on Microsoft software ... it's a little glossy. I have yet to get a detailed list of the differences. The 360s is out of my ballpark. If you have other DACs in this price range ... lets hear it. I really love my system as it sits but I think the analog out of the source needs some love.

My current setup is a Modwright SWL 9.0SE Linestage, Mark Levinson 23.5, Paradigm Signature S4's ... cables are mostly Signal Cable Silver Resolution and the speaker cables are Signal Cable Ultra double runs. I am considering bi-amping the Paradigms with a second Mark Levinson amp - ML 27.5 for the upper end. I am waiting on a couple of cables from Frank - I will eventually replace ALL IC's with Silver Resolution and maybe even try out a set of Silver Resolution speaker cables. It's about the best cables that I can afford.

Let me hear your thoughts ... you all have been a lot of help in the past.