Linn Akurate DSM

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I really don't know , but I see your point. 
 Akurate has very good DAC , it's functions as AIR but doing   segnifictly better job, it has volume control. So I assume I can start looking for replacement ?

You can try Akurate DS with any external power amplifier, maybe Linn Akurate, maybe some other. There are many many power amp models - Vitus are great, Burmester etc.

FWIW in this discussion I came from an all-Linn Klimax system.

At first I held onto my KDS/1 as I found it more convenient to stream through the KDS (all my music on a NAS etc). The KDS had no digital outputs so I used a couple of analogue RCA cables to connect to the Devialet master.

I was very happy with this setup from a SQ perspective.

However I started experimenting with other transports and soon realised that the Devialet DAC (without preceding ADC stage) was equally good. It was a no-brainer to sell my KDS and use to proceeds to invest in better cables.

I believe Rufus had a very similar experience also coming from a KDS/1.

The KDS definitely had a more velvety presentation, quite pleasant actually. But I do think the Devialet DAC (being fed by a transport or AIR) is ultimately more detailed and transparent.

Ultimately it all comes down to personal preference. More recently I have been amazed at the results when feeding a Trinnov Amethyst into my master, via analogue cables! Even with room optimisation switched off it is a very different presentation than the Devialet on its own. In some ways I prefer it! 

Guillaume

This is interesting. Did you try Klimax only through Devialet or through any power amp in comparison with Devialet?
I also wonder do all Devialet models have the same DAC quality? And the only difference is power amps?

I am afraid that all this result may be due to Devialet ADC, which just does not let Klimax DAC show it's full potential.

I heard only Devialet D-Premier and D240. And I can say for sure that Klimax DSM with Linn power amps sounds a bit more transparent, has significantly better resolution and much much better soundstage quality (excellent imaging and separation of instruments).
Moreover I have not heard any streamer or transport+DAC combination which can compete with Klimax in soundstage quality (which is Linn's strongest side).

But Linn streamers demonstrate all their ablities only if you provide them with a very clean power. In my case it is a combination of power regenerator and power conditioner (at the same time).