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I just hooked up my EAR Acute 3 cd player and DAC and eve though it's not broken in, it is just outstanding. It is bar none, the best cd player/DAC I have ever heard. Truly holographic even with the standard tubes. I got mine in black.

EAR Acute 3
The Acute 3 is Tim de Paravicini's latest CD player. The original Acute employed the excellent Wolfson, 24/96 upsampling DAC. The Acute 3 employs the latest Wolfson DAC, which upsamples to 24/192. The Acute 3 also offers digital inputs—S/PDIF, Toslink, and USB. Everything beyond the DAC is of Tim de Paravicini's design, including the filters and the output stage. One thing that makes the player unusual is the fact that the filters are analog, not digital. Another is the transformer-coupled tube output stage. A third is the fact that it has enough gain to drive a power amplifier directly, with the front-panel volume control (also analog). The Acute 3 CD player offers both true balanced and single-ended analog outputs. Review link: ear acute
From the review:
Conclusion
With three digital inputs and much more powerful upsampling, the E.A.R. Acute III enters the big time, challenging player/DAC combos costing upwards of $80K with hugely realistic, intensely musical, digital reproduction. With more sophisticated sonics than I thought possible from CD reproduction, you'll enjoy high sampling rates up to 24/192 flawlessly produced. With an Alesis, MacBook, or server, get ready for the gorgeous sound of live performances. Vocal reproduction is unsurpassed. Bass power and focus is fantastic. The E.A.R. Acute III is most surely state of the art, and will be the player/DAC that all will be compared to—and, I suggest, will fall woefully short of, regardless of price.
You want the very, very best? The E.A.R. Acute III CD player is it! Robert H.Levi
From the review:
Conclusion
With three digital inputs and much more powerful upsampling, the E.A.R. Acute III enters the big time, challenging player/DAC combos costing upwards of $80K with hugely realistic, intensely musical, digital reproduction. With more sophisticated sonics than I thought possible from CD reproduction, you'll enjoy high sampling rates up to 24/192 flawlessly produced. With an Alesis, MacBook, or server, get ready for the gorgeous sound of live performances. Vocal reproduction is unsurpassed. Bass power and focus is fantastic. The E.A.R. Acute III is most surely state of the art, and will be the player/DAC that all will be compared to—and, I suggest, will fall woefully short of, regardless of price.
You want the very, very best? The E.A.R. Acute III CD player is it! Robert H.Levi
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