Like some others listening to CDs is now a rare experience since Sooloos.

The primary setup here is

Sooloos via MS600 -> balanced digital out -> NuForce DAC 9 -> headphones (Sennheiser HD600)

Compared to

Modded Esoteric UX1 -> unbalanced digital out -> NuForce DAC 9 -> headphones .... there is nothing much in it.

I will not be definitive because I'm ultra suspicious about auditory memory. This in turn makes me cautious about the proclaimed results from A/B listening. They can be valid when differences are clear but when you get to Meridian, Esoteric etc levels I feel such differences become harder to distinguish. The other factors which can affect results are personal biases and even disposition which can change from day to day and affect preferences. Add in that no two brains are the same(to which ears are attached) and it is unsurprising conclusions differ among audiophiles.

IMHO digital filtering in the DAC can skew results dramatically and it appears that Meridian is up with the best in this regard with resulting superior AQ.

Bottom line is what an individual prefers. However the convenience of Sooloos makes using any CDP a chore in comparison, so as far as I'm concerned, the debate ends there. If you can enjoy the music with whatever system then end of argument. But if anyone is continually hankering after something "better" then enjoyment of the music goes out the window and that person can continue to play with audio toys with results that might sound different, but are not necessarily better. Sideways rather than forward moves are keeping the hi-end alive and well. sick

John