Simaudio Moon 750DPrice: $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.

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Read the Ultra Audio review.

The gist: State-of-the-art DAC technology with a CD transport to boot.

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