Editor's Note: The sound of any particular CD transport/digital processor combination will be dependent on the datalink used-see "Bits is Bits?" by Christopher Dunn and Malcolm Omar Hawksford, Stereophile, March 1996, Vol.19 No.3 (WWW). Unless mentioned, processors are limited to 32/44.1/48kHz sample rates. To be included in Class A+, a digital processor must be capable of handling DSD or 24/96 LPCM data.
A+
Benchmark Media Systems DAC3 HGC: $2199 ★
Benchmark's DAC3 HGC—the last three letters designate this as the audiophile version, with a…