Interesting topic this one.... 

I think that an EAC FLAC Rip should be no worse than the original CD
and if the Rip is more accurate than a standalone CD player then in
theory it could sound better, however there are 2 other issues to
consider:

1) modern high end CD players/transports go to greatlengths to ensure
the disc is read accurately.
2) as already stated jitter can cause problems on the SB or DC to DAC
interface 

I have spent many months experimenting with external DACs.  Recently I
tried a Linn Numerik (10 years old and 20bit 8 x oversampling) and a
Bel Canto DAC 2 (192KHz 24-bit upsampler).  With the SB3 the Linn
seemed to give a more musical sound (though softer and less defined in
the bass) than the Bel Canto, which sounded flat,lifeless and slightly
harsh.  This went against conventional wisdom as reviews and other
users would have me believe the Bel Canto should be a technically
superior DAC.  I discussed this with my favourite Hi-Fi dealer and he
lent me 2 CD transports to try at home, one being an Audio Synthesis
Transcend and the other a Linn Karik, being the preferred partner for
the Numerik DAC.  Using the Transcend with the Bel Canto the
improvement over the SB3 was amazing, bass firmed and tightened and a
new musicality injected into the midrange compared to the SB3. 
Sudddenly the Bel Canto was performing as it should do.  When I tried
the Linn combination again there was an improvement although in this
case the bass was somewhat excessive and this combo sounded a little
bright when compared to the Bel Canto/Transcend.  (As a result of these
tests I bought the Transcend which I now use with the Bel Canto for
serious listening although the SB3 is still very much in regular use
for all its other marvellous capabilites....)

The common factor that makes CD transports better than the SB3 seems to
be jitter reduction.  Both Audio Aynthesis and Linn use proprietary
systems to reduce jitter caused by clock recovery on the SP/dif
interface between the CD transport and the DAC whereas the SB3 uses the
unmodified interface. In the case of the Linn this is by adding a second
clock interface to clock the transport from the DAC and in the case of
the Audio Synthesis by replacing SP/dif with a modified interface they
call c-code. (I'm not sure how they do this but it works effectively
with the Bel Canto, but not with the Numerik where SP/dif has to be
selected).  The interesting thing is that if the Audio Synthesis is
switched back to SP/dif mode and used with the Bel Canto the resulting
sound is much closer to the less than satisfactory result using the
SB3.

So to answer the original question my conclusion is that CD sounds
better than the SB3 in my system but it is highly dependent on what you
are comparing.  When I compare CD and FLAC from the SB3 through the same
DAC using the unmodified SP/dif interface the difference is very small
and if you compare a DAC that is "sympathetic" to the limitations of
the SB3 it can quite possibly sound better than a reasonably good
budget CD player (Arcam Alpha or equivanent)

The limitation of the Squeezebox is always going to be its poorer
handling of jitter on the interface (or the limitations of the internal
DAC if that is what you are using). I haven't heard the Transporter yet
but from what I have read I would expect this to compare well with mid
to high range CD players whether using FLAC encoding or uncompressed
WAV files (which incidentally I can't tell the differnce between on the
SB3).


-- 
adrianh1960
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