The dcs combo is the best i have every heard and I have heard alomost every digital combo. However, mny companies are racing to release upsamplers and new generation DACs. I'm ignoring the format wars since it will be years before my favorite perfomances get re-released in the new formats. I want the best possible digital sound from standard CD's for extended listening to classical and opera. However, we are talking about A LOT of money for an improvement that you WILL be able to hear but you might not think it is worth it. I think it is likely that in the next 12 months equipment will be available to upsample and decode cds that will come close or rival the dcs for a lot less. I have several units I'm waiting for from several mfgs to evaluate over the next few months. BUT, if they don't perform I'm going to buy the dcs.