I use the 103D with a M51 DAC and it's a kilier combo. It's worth noting that I use the stereo analog outs for casual listening, mostly to take advantage of the remote volume...the M51 has volume control but I love the OPPO app on my tablet. It sounds pretty good, no comparison to a serious DAC but that's why the 105 exists. I was looking for a universal transport that could stream Netflix and Pandora and for $600 it was a no brainer......awesome machine for three money
