I just had to put Frank Van Alstines Ultra DAC to the test. Frank says that any inexpensive DVD/CD player on up to an expensive dedicated transport can be used with his Ultra Dac without noticing any difference. I was using a Consonance CD120 CDP in my system before I upgraded to the Ultra DAC. The CD120 is an excellent sounding player, but the Ultra DAC has taken my system to yet another level. So, for the test, I had a HK DVD/22 DVD/CDP that wasn't being used. I hooked it up & ran it as the transport. I switched back & forth between the CD120 & the HK on & off for over 3 weeks of listening. Well, frank was absolutely right. I couldn't here any audible difference between the two players being used as transports. In Franks literature he states that the design of his Ultra DAC uses circuitry that eliminates jitter which is the big culprit as far as transports are concerned. I certainly can't argue with Frank. The man just builds awesome gear. If any one is interested the CD120 will be for sale shortly. I need to find it a good home.