Linn Akurate DSM

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Stigmater - For comparison, have you tried using the Akurate's digital output direct to the Devialet.  Hence by-passing the Linn's DAC, and going direct to the Devialet DAC.  Might be interesting?  This is certainly more of a "purist" approach, than using an external DAC.

The problem is that Linn digital output's quality is not very good. Linn knows about and does nothing, because they just want people to buy their streamers, not tranports. This is their policy.

It could however be that in the end it is still sounds better than the digital output of the Akurate. Not saying it does but I've learned one simply can't generalize based on textbook knowledge/theory alone. In the end it's the real world result that matters.

True. But if you could connect Akurate DAC straight to Devialet amp it will probably be even better. Unfortunately it is not possible to try such a confguration with Devialet.