Audio Aero Capitole 24/192 or Audio Research CD3

AA is my choice.

Audio aero all the way! In its price range nothing comes close to the magic that little thing produces.

Another vote for AA; couldn't be more pleased with mine. it's sitting on a BDR shelf for source, doubled-up roller balls, and has a ps 300 power plant all for itself. Man, she does sing!

As a particular Marvel Comic character often would say.....

'nuff said!

I already prepare to upgrade my Audio Aero Capitole MKII when auditioning Esoteric P70 Transport and D70 DAC in my systems.
I have 95% bias thought that my Aero can't compete with the Esoteric combo. What a BIG surprise, The Esoteric is super refine and elegant, have a better separation of detail and resolutions but doesn't have the jump factor and aliveness of Aero. Audio Aero simply more bare and open, expressive and realistic. Esoteric is toward smooth and lush. Maybe its about taste but I learn from this comparison how good Audio Aero is. I really do admire the extreeme construction of Esoteric. But I am very happy to save my money and keep my Audio Aero. Audio Aero have 5V analog output and very usefull for direct driven to sensitive amplifiers.