I know there are people out there who have a different opinion, but I give a strong yes. It is still a fine SACD player and a good if not great CD player directly, but it is a fabulous CD transport to use with an outboard DAC. It replaced a Levinson 37 in my system, and from time to time I've tried pricey transports by other high end manufacturers without ever being tempted to replace it. (And no, I don't have one for sale.)