Lumin X1 or dCS Bartok

@4425 - The Lumin X1 is a streamer and DAC which retails in the US for $13,990.

The X1 doesn't have any digital inputs. So, if you have any other source that needs to be converted, you are SOL. 

For that reason alone, as great as the Lumin may sound, it is missing critical features that the DCS has. 

wow. how can a dac have no digital input?  perhaps a dumb question but how do you play your files(burned cds etc)?

You can connect USB flash or hard drive to the lumin or stream from a NAS.

Lumin focuses mainly on streaming - they make steamers with DACs, not DACs with streaming capability like others.  The streaming side is rock solid, rarely has issues.  Nice part is not only are their DACs fantastic, you can use the digital out capabilities later if you want to upgrade the DAC side.