Yup, did exactly that and it worked great -- the 840c DAC is a big improvement over the DAC in the SB3.
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I tried this too. If you go over the the Digital forum and look at the current 840C thread you'll see what I wrote. While I felt ultimately that my current DAC worked better in my system, I think the 840C could be just the ticket in someone else's. I thought it worked very nicely as both a standalone player and as a DAC for my SB3.