We all know that the Sony ES range of products are all top notch ‘Elevated Standard’ kit, built like battleships and oozing high end sound quality. But you’re probably asking ‘why feature a Minidisc player, weren’t they obsolete years ago?’ Well yes, Minidiscs themselves are pretty obsolete, (although I have heard them being used in theatre for their zero latency start/stop behaviour. The key thing about many of the Sony Minidisc players, is they can act as a standalone DAC, by simply pressing record with no disc in. It features 3 digital inputs and has full 24bit/96kHz SPDIF decoding using some very high quality DAC chips. All of which makes this a very attractive proposition for those looking for a cheap DAC, not much else comes close at the prices these go for.