I've mentioned this in previous posts, but IMO comparing an SB2 to a dedicated cd player (NAD C541) at ~2x the cost, but 3 years old reveals the cd player edging ahead. Compare a Cyrus Dac X against either of the above, and they really sound much worse. The Cyrus Dac X is a very pricey though, and it refused to co-operate with my dvd or stb. Supposedly there is a software update to fix this though (I didn't keep it). I listened mostly using a musical fidelity xa-2 and some b&w DM601s2's and a little with a WNA mkII headamp and HD650's
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