I've no idea whether a product like this actually exists, but, if it does, it'd be interesting to know about. If it exists, it would have the following characteristics: 1) It's a stand-alone stereo DAC, with a line-level output. (Pre-amplifier capabilities might be useful, but are not necessary). 2) It'd have to sound better than my Bryston SP1.7 does in stereo. 3) It has to suitable for TV viewing with headphones. 4) Price of not too much over £1000 second hand. My SP1.7 sounds pretty good, but it doesn't have a full-scale jitter removal device, so high-jitter PCM sources don't always sound that great. To sound better, a DAC would probably have to buffer and re-clock the signal (e.g. by upsampling to 96 kHz). But, and this is the tricky part, if it's to be used for watching TV, it would have to do this without a perceptible delay. Something like the Chord DAC 64 (which I'm sure sounds fabulous for music) buffers the signal for anything up to 4 seconds before producing sound output. That would lead to a 4-second time-lag between video and audio, which would be... well, not good! Any suggestions?