I don't know much about horses, but I've been given to understand that dead ones don't respond to even the severest beating. In light of that, I'll make only this brief statement—Even with the best playback gear of my experience, I don't derive as much pleasure from CDs as I do from LPs.—and move on to a simpler truth: Regardless of what I think, CD players are still a necessity for most music-loving audiophiles.

I eat bits for breakfast. Lunch is a simple bit-sized snack. And dinner is the analog to real food. This has been my routine these past four years as editor of AudioStream.com, where we digest all things computer audio.

In that time I've reviewed over 100 digital-to-analog converters, ranging in price from $60 to over $12,000. This adds up to roughly 150,000 words spilled on DACs. You'd think my pen would be running dry—especially if you feel, as some do, that all DACs sound pretty much the same. If that were the case, I could have written just one review, for that very first DAC, then cut and pasted it for all the rest. What was I thinking?