new player or dac

I have put together a new system and have left the source for last.
It includes Musical fidelity A3cr amp/preamp and tuner, straigtwire encore II interconnects, nordost solar wind speaker cable and audio physic tempo III speakers. my source is a sony c79es multi disc changer. I can't decide if I should buy the new sony sacd changer or at the suggestion of a salesman buy the new musical fidelity 24/96 upsampling dac. any suggestions?
Hey Fidelio, you seem to like the MF stuff! I also had lots of the A3 gear, A3 int, A3 cd player. I would definetely put something in your system with tubes. Either a one box cd player with a tubed output or a tubed DAC. There are many out there to chose from. What is your budget for a DAC/CD player
If you're going to avoid the new formats for a while the DAC may be a good option if it's not overly expensive. Otherwise the best way to go without having to invest too much into the evolving SACD/DVD-A technologies might be to buy one of Sony's cheaper SACD changers and have it modified by Stan Warren, Dan Wright, or Ric Shultz( This way for about $1000 or less you'll have a player that can compete with CD players that cost 2-3 times that much and you'll also be able to get your feet wet with SACD. Best of luck.

Modwright modified Sony DVP S9000es. They are available new at J&R for $829 and mods will run you between $300 - $800. This is a lot of machine for the money, the stock unit is a little bright but with goo resolution the mods turn it something quite special with the added bonus of DVD-V and SACD.
I use the MF A3cr pre/amp also and am using a Muse 296 DAC which sounds amazing in my system (Maggie's, Analysis Plus speaker cable and TMC interconnects). The Muse 296 beats everything else I've heard except perhaps the dCS $15k setup and can be found used for around $1200-$1500.