I know of someone who had a CD transport and a Sonic Fontiers (Burr-Brown) DAC. It was modified with a Lundal output stage. Much to my suprise, he traded it in when he got a Sony ES series CD player. It was not a financial based decision to sell his DAC. So I'd love to hear comments from those who have Sony ES players. What do normal CDs sound like? Is there any need for a DAC in this set up?