ralphpnj wrote: 
> Key word the above quote: "measures"
> 
> However I would be much more interested to find out how better, if any,
> the ESS Sabre32 DAC actually -*sounds.-*

Don't know about the BDP-103, but the 105 sounds great to my ears.
If/when my Panasonic Blu-Ray dies, it'd sure be on my list of players to
consider... I figure, even if the mechanical player part wears out years
from now, the USB DAC portion would still be great!


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