What I have realised over the years though my experience is very limited in my honest opinion, the difference between a proper front end a CD player having good DACs within and costing say about Rs 40,000 is very hard to better with a Rs 40,000 DAC imho if at all there is a difference the difference will be so subtle that it can be ignored unless you are looking at serious DACs costing over Rs 100000. It's then you start to feel the difference provided you have the rest of the chain which can show that difference. But if you spend the same amount of money on your speaker or pre amp the difference is right there in front of you. Lyrita makes very good tube pre amps and they are very decently priced. Cayin makes very very high quality pre amps and didn't cost the earth for eg the SC-6LS. This Cayin has very high quality parts inside with capacitors from Realcaps,Multical, Swellong and transistors from Motorolla. Cayin is OEM to Triode Corporation and Prima Luna! Prima Luna makes great pre amps for sane amount of money too. Keep an eye on Audiogon for great pre owned stuff and eBay USA too. I always believe a dedicated CD player is always better over the likes of OPPO, OPPO for reasons known to them are seriously overpriced which was not the case earlier,so to me they are no more as attractive as they used to be.
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