dCS Elgar D/A processor ($12,000; reviewed by John Atkinson, Vol.20 No.7, July 1997 Review)
Finalists (in alphabetical order):
California Audio Labs CL-10 multidisc CD changer ($1975; reviewed by Robert Harley, Vol.19 No.11, November 1997)
Mark Levinson No.36S D/A processor ($6495; reviewed by Thomas J. Norton, Vol.20 No.1, January 1997 Review)
Mark Levinson No.37 CD transport ($3995; reviewed by Thomas J. Norton, Vol.20 No.1, January 1997 Review)
Naim CD2 CD player ($4150; reviewed by Michael Fremer, Vol.20 No.2, February 1997)
Rega…