It would not be an upgrade. It would be a mod and there are no guarantees. Sell it and buy a decent CD player.
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Mik971...I like your response. Thought about that but sometimes ya just never know, be nice if the internal dac could be swapped out for next to nothing other than my labor :)
As far as the other response above yours, no thank you, I can come up with a more logical decision than dropping thousands on top of thousands for tunes, most especially a cd player :p