I got the Onkyo C7030 recently and it's fantastic for the money (you can find them for around $150). Much better than my crappy Sony DVD player. Even the DAC inside was not embarrassed by Gungnir Multibit... in fact I find it just as enjoyable with technicalities not being hugely different (Gungnir Multibit is a bit more euphonic, bit better at subtle room acoustics and instrumental reverberations, etc). I am selling Gungnir Multibit to fund something important and only considered it once I compared the two and realized I could live without it. I really can't believe something so cheap sounds this good.