New in Simaudio's room was the 208D which comes as a basic DAC for $2,200 and also a version with added network player for $3k. The 280D handles both PCM up to 32/384 and DSD up to DSD256 via USB. The analog stage is a fully balanced differential circuit which Simaudio claims increases dynamic range, headroom and signal to noise.

A new brand to me, it turns out that Melco is a division of Buffalo, the japanese computer memory company. Melco had two products on display: the N1Z server with two 512GB SSDs and dual power supplies for around $9k and the N1A with two 2TB hard drives and single power supply for approx $3k.

Other features include full networking capabilities, quick start up and shut down (5-15 seconds), DSD support and multiple USB 3 ports for back up and expansion.

Burmester's Ref Line Musiccenter 111 now has a little brother that dumps the big screen on the front panel for a more low profile and less expensive version at half the price: $25k.

Inside are two 2TB SSDs in a RAID 1 configuration, plenty of networking options and web and iPad control. On the front is a slot for ripping or playing CDs and the internals handle anything PCM up to 24/192. Available now.

In a repeat of last year's CES, Accuphase again showed up without their latest digital product actually in the room. So company representative Kohei Nishigawa was a good sport and again held up the photo of the soon to be released DC-37.

Sorry I don't have a better photo of this handsome component, which is at the top of the stack. Available now for $3,500, the M12 handles up to 24/192 PCM via USB as well as several card slots on the back for further options. One of those options is a $450 network card that enables the BluOS, aptX Bluetooth, WiFi and Ethernet. Control is via the Bluesound app which looked very nicely done. I hope to play with the M12 a bit more and see what it can do.

"Go hear Tower of Power," said Jon Iverson, "on the 35th Floor of the Venetian. See Philip O'Hanlon and tell him I sent you.

Dynaudio's Mike Manousselis welcomed me to the Danish speaker manufacturer's exhibit suite and introduced both the company's founder, Wilfried Ehrenholz (above left) and their new $13,500/pair Focus 600 XD, active loudspeaker (above right) to me. "All There Is" reads Dynaudio's slogan for the new speaker, as it can be connected directly to a network, wired or wireless, to play music.

Meridian was showing three of their current line of DSP loudspeakers: the $20,000/pair DSP 5200; the $46,000/pair DSP 7200, and the $80,000/pair DSP 8000. These loudspeakers have in common an all-digital input, internal digital signal processing circuitry, and a crossover implemented in the digital domain.

Gary Leonard Koh, the President and CEO of Genesis Advanced Technologies, walked me through the latest technological upgrades he has made available through his product line.

Danish manufacturer Raidho demonstrated its $30,000/pair, 88 lb, X3 loudspeakers at CES. The remarkable slim towers have four dedicated 4" ceramic midbass drivers and one 8" side-mounted woofer, in addition to a magnetic-planar tweeter that is crossed over at 3kHz.