Hi, I'm new to the forum, and wanted some advice on the following please. The digital sources in my system are a Denon DCD-SA1 SACD player, and a Cambridge Audio NP30 network player/player. These, together with my vinyl analogue source drive Aktiv Linn Majik 140's. I love my Denon for its SACD capability, and have been an avid collector of SACD's, which I think rival my vinyl source for SQ. However, I 'dipped my toe' into digital downloads a few months ago, hence the purchase of the NP30. I currently use the NP30 to wirelessly stream my iTunes collection from my NAS drive in 128kbs AAC when 'knocking around the house', cooking, reading etc, which is adequate for non-critical listening. But I have also downloaded some 24-bit/96khz FLAC files from Linn, B&W and HDTracks, which I want to hear the best from. Because the NP30 is connected to my home network wirelessly, and streaming 24-bit files wirelessly is ill-advised, I store these high-Rez files on an extremal hard-drive (WD passport) which is connected to the USB socket on the rear of the NP30, making them directly available to the NP30 as an external drive/source. The NP30 is currently connected directly to my pre-amp using RCA analogue cables, from the NP30's own internal DAC and analogue outputs. Don't get me wrong; I think the NP30 does a great job with streaming and digital output generally, but I think it's probably the 'weak link in the chain', and I thought about upgrading it to seek better performance, especially from my FLAC files. The obvious thing to go for is a Linn Majik DS, but I resist this almost on principle as I regard it to be extortionately priced for what it is, plus most of my non-physical collection at the moment is 128kbs AAC, with only a relatively small number of high-Rez FLAC files (which, admittedly will probably grow in time). I have considered two options to upgrade, and get the most from my FLAC files (both of which will effectively bypass the NP30, which I intend to keep to stream my iTunes collection and Internet radio), and wondered which members think is be best: Option 1: The internal DAC in the DCD-SA1 is meant to be pretty good (using Burr Brown DSD1792 DACs) and should accept 24-bit LPCM/WAV files up to 192khz via SPDIF, so my initial thought was to use a spare Windows laptop I have, and buy a Musical Fidelity V-LINKII or V-LINK 192 USB/SPDIF converter to stream the FLAC files from my PC to the Denon via the MF V-LINK. This option would give me the advantage of minimal outlay/cost, and the ability to use the equipment I already have. Option 2: Rather than use the Denon's internal DAC, invest in both a V-LINK AND in a new DAC to be fed by it, and send the analogue output from the DAC direct to my pre-amp. This would cost more, but my question is: Would it be worth the extra outlay over Option 1? Are the new DACs that much better than the one found in my Denon SACD player, for example the Musical Fidelity V-DACII also uses Burr Brown DSD1796 DACs. Would the MF (or an alternative DAC) be that much better than the DAC inside my Denon? Many thanks for your thoughts, in anticipation.