Tony,
I wanted the newer ESS 32 chipset and tried it with a few different DACs with limited success not being able to spend up on a better implementation of it like W4S DAC2 longbowbbs noted. So, ended up with an Arcam irDAC II with the Burr Brown chip set, and it turned out to be very smooth and musical. Also, picked up the newer Arcam rPlay streamer too and it plugs into the irDAC. The rPlay does not sound bad on its own, and for general listing i've in using it with the newer HD Spotify; not too bad. Sounds great on the Cary tube pre/amp gear.
