Perhaps I'm just demonstrating my Philistine credentials, but I'd vote
for the Touch. 

I ran a SB3 with a Lavry DA-10 DAC for several years. The Lavry made a
solid improvement to the sound quality. 

I bought a Touch and directly compared it's analog outs to my SB3/Lavry
combo. I synced and level matched the two players so I could switch
between them with the input selector on my amp. 

I found I could not reliably tell the difference between the two
players. The SB3/Lavry may have had a slight edge, but that may have
well been my imagination. However, when listening to music (versus
looking for differences) I found the Touch more than adequate for my
needs. 

Others prefer an external DAC with the Touch but I found it
unnecessary. Since budget seems to be an issue, don't forget you can
also sell your SB3 on eBay or Audiogon and get a nice chunk of change
to further offset your Touch purchase. 

As someone earlier noted, the Touch does have a 30 day free trial. You
can reach your own conclusion for only the cost of shipping. That's a
pretty fair deal if you want to find our for yourself.


-- 
mlsstl
------------------------------------------------------------------------
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