I hate to jump on the bandwagon, but I also agree that the EMC-1 is a superb digital source. It has detail, but sounds very natural. The width and depth of the soundstage has to be heard to be believed. I bought one after owning a Meitner Super Bidat for several years, and there is no comparison. All of the components in my system are more than $8000. each retail, and the $4000. EMC-1 performs as good as anything in this system. Replacing the power cord with a Sahuaro Slipstream made a big difference...very synergistic match. The EMC-1 is actally a transport / DAC in one box, much like the Accuphase DP75V. It's build quality and cosmetics are first rate. It is also upgradeable. A 24 /192 upsampling DAC upgrade is in the works, and can be installed in this country. I haven't heard the Resolution Audio CD55 or 50, but I'm sure it's a good piece also. There are a lot of positive posts about it on this site.