Good question and somewhat tricky to answer. IMHO the main reasons for
getting a Transporter used to be:

1) ability to play higher resolution files (up to 24bit/96kHz)

2) better internal power supply

3) better internal DAC

4) balanced analog outputs

However with the introduction of the SB Touch some of these reasons are
a bit less valid. The Touch can play hi-rez files and the Touch's stock
power supply is much better than SB3 stock power supply. Plus the
Touch's internal DAC is actually quite good.

My suggestion is to see if you can manage to get a in home audition of
an external DAC priced around the same as the Transporter SE ($750) and
see if that provides a noticeable improvement to the sound of the
Touch's analog outputs.

The advantage of going with an external DAC instead of a Transporter is
that in the future you can keep the Touch and just upgrade the DAC. Of
course you could also use the Transporter with an external DAC but since
the Transporter's internal DAC is one of the main reasons for spending
the extra money why would you.

In short the Touch -> external DAC is a more flexible and future proof
solution than a Transporter alone.


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