I do not know anything about DACs. 
What I know, is I tried two, Arcam irDAC and Audiolab M-DAC. I couldn’t
tell any difference when my SB3 was connected to them.

However, I used to have my SB3 connected to an old NAD amplifier. When I
tried Stream Magic 6 with the old NAD, the sound was much better than
the SB3.
I had a Roksan K2 amplifier out for testing and when I connected the SB3
to it, it sounded fantastic, better than the Stream Magic/NAD
combination.
When I connected the Stream Magic 6 to the Roksan amplifier it didn’t
sound any different to the SB3.
Hence I returned the Stream Magic 6 and kept the Roksan.
So I guess a good amplifier plays a big role, more than a ‘great’ DAC.
Perhaps if I tried SB3/DAC/NAD I would hear the improvement.

As for my search to find something to play at least the 96/24, I’m going
against the Transporter now. With added tax, import tax and postage I
would end up paying over £900. Probably the SB Touch would be wiser
choice even though the price is double, £500 in the UK.


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