Is the Mark Levinson 390S still a reference player

Audiofreak,,,LOL at your last post, couldn't disagree more. Remember it's all personal perception.

Tmsorosk

Have you compared? A current version Akurate DS will beat out most CD players under $20k. If you eliminate the disc, the laser pickup, the transport and all other issues that have to do with a typical CD player, you have gained a lot in terms of sound quality.

Forget those old CD spinners. The ML is dark & grainy compared to later DACs.

I'm with audiofreak. Forget CDs & move to HD playback. With the right DAC you can have zero jitter.

How is the Sony 5400ES SACD player?

The Sony SCD-XA5400ES is an excellent player.