Yeah, what he said.
But seriously, and I had no idea as the specs for the internal DAC were not provided in the owner's manual, although I don't even pretend to understand the nuances of jitter & dither (new dances?

) I do know what I hear.
The "listenability" and perceived detail of my digital music has increased by factors of 10. I don't know why or how the DAC has improved the quality, I just know that I, my wife, and every guest who has listened have all been unable to believe the difference that a $50 DAC was able to make in my system.
With one daughter in college and the other starting next year I try to be careful with my audio $ as there are always other demands. I was terribly unhappy with the sound of CD's on my system. I had read a lot about dedicated CD players, DAC's. up-sampling and oversampling (even now as I type, my eyes begin to glaze over

). I knew that I needed, if at all possible, to stay with a combination DVD/CD player given space constraints.
When I saw the $50 DAC on eBay, it intrigued me. I read a few reviews on some websites and figured, "What the Hell, it's $50. I'm not out much if this doesn't work." I started this thread not having an idea if it would better my system but hoping it would and that it might provide an alternative for other Ak'ers. I'm now 20 days in to the 30 day "burn-in" period and it sounds amazing, with subtle improvement continuing to be apparent.
No, it's not an equivalent substitute for systems with far better components, i.e., dedicated transports, over/upsampling SS and Tube output DAC's. I have had the distinct pleasure of hearing RichPA's system and I perceive the difference between its performance and that of superb equipment.
Put very simply, it's the biggest bang for a buck that I have ever made in all the audio systems that I've had going back to the late '60's and my snakehead tonearm with detachable "stereo" speakers setup. :thmbsp: