How good is the Oppo 105 as a DAC?

I'm in the market for a good DAC and always heard good things about the DAC in the Oppo 105. I already have the 103 Darbee edition for my home theater setup but was wondering about using the Oppo 105 for my 2 channel setup.

My 2 channel system (will) consist of a Cary Audio SLP 98L tube pre and Cary Cinema 5 solid state amp with Verity Parsifal (or other) speakers. Would I be better served with a more expensive dedicated DAC for a system of this calibre, or would there be only slight improvements over the DAC in the Oppo 105? It would be nice to have the transport as well.
I use an Oppo 105 as a DAC in my computer audio system (MacBook Air, Audirvana Plus, Oppo 105 into a Krell HTS 7.1 as a volume control only, into a Krell TAS and B&W N801 speakers). The sound to my ears is spectacular, I could not be happier. Compared to using the DAC in the Krell HTS 7.1, the Oppo has more resolution and just sounds better overall.
Wow no kidding... beats the Krell DAC? How old is the Krell?
I still can't understand the infatuation with Oppo, even as a DVD player. I don't see a superior image to any $300 DVD player from Denon, Panasonic or Sony. Sonically it's mediocre at best and easily beaten by a Meitner BiDat of years ago.
Is there such a thing as tin eyes? :P
DAC function is that converts digital data (usually binary) into an analog signal (current, voltage, or electric charge). The improvement of Computer and electronic technology get better and cheaper daily. I never understand why audiophile folks pay more for old vintage equipment of yesterday and claims superior because they can afford to buy them.
Beewax; I agree entirely with your comments concerning computer audio and DACs (newer is often better). However, this to my ears is not universally true; have you ever heard a McIntosh MC275 or Krell KSA-250 power amp? Similarly something like restored Apogee Diva or K-Horn speakers? Better still a pair of older Avantgarde Duo horns, or K-Horns driven by an old SET amp; spectacular and close to dynamic reality IMHO. All old stuff, but what a sound!
I use the 105 as a DAC in my two channel system and am pretty happy with it.
My only quibble is that the usb is ever so slightly less pristine and the other inputs. Judging from what I've read in the audiophile press, this is not unique to the Oppo. I am considering adding a usb converter.
The difference isn't that significant. Sometimes I try to do comaprisons playing the disc on the oppo vs playing the ripped version from my computer to see if I can tell a difference. It may be more ofa case of Audiophila Nervosa on my part than any deficiency of the dac.
I have a 105 and have had for 16 months. It replaced a Marantz BD player that is better than the $300 players you mentioned in your post. And I can tell you the 105 is significantly better in both SQ and PQ than the superior Marantz. It is easy to both see and hear the much better quality of picture and sound the 105 provides. So, I'm not sure how you arrived at your conclusion, but it was not mine at all. Another reason so many love Oppo is that they have amazing customer service.

The 105 also replaced my redbook player, a Cambridge Audio 840C. The 105 was no worse on any discs I compared and in many cases was much better, really in almost every disc I compared on the two players. A player that costs a modest $1,200 that can do bluray at a whole new level and that can also play SACD in addition to a host of other formats including redbook really is a stand out. The 105 just did everything better than the Marantz/Cambridge duo I was using before. And for nearly half the price. I think these are some of the reasons that "infatuation" is noted among many.
Hi Pokey77, I arrived at my conclusions during the custom installations I've done over the past few years. Most of the time I'm comparing the Oppo to Denon players and prefer the latter in every case. I don't sell either product and don't have a horse in this race. I'm not saying that Oppo's a bad product but it's not high end, just a slightly enhanced flavor of a mass market product.
I have compared the Oppo 105 to the Cambridge 840 in a system comprising Air Tight ATC2/ATM3 mono's/Tannoy Canterbury HE, all wired with Oracle/Ref MIT.

The Oppo is very smooth and pleasant to listen to but the Cambridge 840 is far more resolving and transparent. The 840 has been replaced with the new Cambridge 851 and this is a significant step up from the 840. I've also had the DCS Debussy in the system and it was equalled by the Cambridge.

For me the Cambridge 851 is a no brainer, and includes USB & transport.

Other DACs listened to Eximus - quite resolving but perhaps a little dry, Zodiac plus - very good, very analog sounding with good resolution.
My experience is much the opposite to yours. The Oppo is much more revealing and more musical. The 840C in comparison is veiled and less involving. It is a great player but just not in the same camp as the Oppo, not for me anyways. Just thought I'd share that. For reference, I have not heard the 851.
Are you comparing the Oppo 105 to Denon's higher-end models?
So-so for a DAC IMO. I have a PSA Perfect Wave and the OPPO leaves much to desire. The OPPO is GREAT for BLU-Ray video for sure.

I'm in the market for a good DAC and always heard good things about the DAC in the Oppo 105. I already have the 103 Darbee edition for my home theater setup but was wondering about using the Oppo 105 for my 2 channel setup

I suppose the real answer here lies in how much $$$$ the 105 will cost. A standard OEM, or Modded one? Modded from whom? New, or used?

Given the brand new OTB price I should think if the real aim here is strictly “2 ch” as was said by the OP[ then there’s little question that a dedicated DAC will surely outperform the the 105 in the same price category.

I’ve owned several Oppos. Up to the 83, and heard other’s beyond it in quite good systems. Even modded Oppos.

All were improved in SQ by the addition of a dedicated DAC even a modestly priced one.

No OPPO disc player to my ears, has out run a properly selected dedicated DAC for 2 ch audio performance.

Selecting a Good DAC which has good jitter attenuation/control and suits either the system synergy or the OP listening perfs is where I’d ALWAYS put my $$$$. That is of course, IF obtaining the best 2 ch audio is INDEED the desire.

Obtaining a decent transport later will definitely be a far lesser concern, IF a nice DAC is chosen now.

In the 1K to 1.5K DAC arena there are a few well worth checking out. Especially if pre-owned DACs are acceptable.

Why compromise the stereo sound given the items already in house?
Pokey77, I'm comparing it mid priced Denon Universal players from $700 - $1500 range. The model nos. are irrelevant as they're changing them constantly along with the US price points.
John Tucker of Exemplar Audio has long believed that the major failing of dac is that their output stage is no good. The Oppo 105 is a perfect example. I got to compare a stock unit with the Exemplar unit with a complete replacement of the Oppos output stage. There was no comparison. As we say, the standard Oppo 105 sounded broken.
I replaced an Ayre CX-7 (original, no mods) with an Oppo 105 last year, it was better on stereo.

The functionality and versatility of the player combined with the stereo capability make it a very attractive proposition at the price point.

How much it takes to beat it or if there reasonable price DAC's that can take it up a level-is another question....or two.

Oppo does seem to attract it's critics but in many cases they are comparing other models than the 105
I just ordered the new OPPO HA-1 DAC/preamp/headphone amp. It has the same DAC as the 105 but does DSD128 PCM 380(whatever it is).

I'm hoping it sounds better than the 105 even with the same DAC given it's narrower focus but same price. We'll see.
As a dac, it is nowhere near the BMC PureDac.