Price: $11,999
Website: www.simaudio.com
Jeff said: When it comes to D/A converters, the Simaudio Moon Evolution 750D is at the top of the heap. It is transparent to the source, has extreme levels of resolution, and is dead-bang neutral in terms of tonality -- by these or any measures, it is a terrific-sounding piece of gear.
The gist: State-of-the-art DAC technology with a CD transport to boot.