Being in I.T., I believe that digital data is just 1's and 0's. So, I believe that it doesn't matter if I use a cheap DVD player or an expensive CD player to play CDs as long as I use the digital out on the player to my receiver. In both cases, the receiver's DAC is used. BUT... last week, I bought a Nakamichi MB-10 mainly because (1) it was on sale, (2) I want to have a multi-CD changer so I don't have to keep on standing up changing music, (3) to lessen wear-and-tear on my DVD player. To my surprise and disbelief, the sound is more focused now. The vocals are fuller and more centralized. But why? It's not logical. Of course, if I use the analog outputs of my DVD player and the Nakamichi for comparison, there is really a big difference. I guess the 96-bit double DAC of the MB-10 is responsible. However, I still prefer using the DAC of the Marantz SR7200. Can anyone enlighten me please? Or am I imagining things?