I have had the Levinson digital, the dCS delius and purcell and none come close to the Audiomeca or Audio Aero. Audiomeca makes the Enkianthus DAC and Mephisto II Transport and CD Player. Both pieces are incredibly easy to listen to and of course upsample to 24 /192. The other very interesting CD Player is the Audio Aero Capitol 24 /192. This unit uses the same chipset in the Audiomeca but has a proprietary technology for upsampling. It also uses a tube output stage. The Capitole also has the added ability to be used without a preamp. It has a remote controlled volume and has a ton of gain.
Both are reasonably priced compared with the Levinson and dCS, and they both out perform them.
Both are reasonably priced compared with the Levinson and dCS, and they both out perform them.