Tony/Dev, I think that it might be worth a try as well, my current player is a Sony DVP NS77 H, it is about new, it does have a digital output. I had thought about trying the Benchmark DAC as that seems to be one of the hot items. Just don't know if the Sony would give it a fair shake. I suppose I could always try it, and later add a better transport if the Sony isn't up to it. Any thoughts? I appreciate all the input so far, I am sure after the Christmas holiday I will have more time to check these things out. Tim