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AFAIK, the only readily available DAC with HDMI input is, at the moment, the NAD M51 (~$2000). Alternatives would be any good AVR or pre/pro with HDMI input.
Let me ask you why you want to use the HDMI output? For multichannel?
According to the OPPO 103 owner's manual the coaxial output on the 103 cannot be used for SACD and DVD-Audio due to copyright and drm restrictions.If thats the case,i would have to find a dac that has hdmi to run into the coaxial output.I will be pairing the 103 with an NAD 355 integrated amplifier.Play back would be mixed down to 2 channel stereo for all of the disc formats which i will be using.[I do not have a multi channel set up.]Unless I am misinterpreting the owner's manual and can run any dac into the coaxial output of the 103 to improve the sound quality during disc play back.
Wouldn't you get everything you're looking for by getting the OPPO 105? Better features, better sound.
Geoff Kait
Machina Dynamica
I suggest that you consider using the analog outputs of the 103.
I suggest that you consider using the analog outputs of the 103.