SB3 compares well to a lot of high-end transports including 598, G9x and 800.*

Do a search for "squeezebox" in the 2006 forum. There are quite a few threads.

Output is 44.1kHz PCM which can be upsampled by any of Meridian's recent processors.

* Edit: As long as the CD rip is a good one.

Roon Developer and ex-moderator of this Forum
I am #25 in the HH1 photo of fame.