tama yan bro, almost all new-generation HDCD equipped players available in the market today are using the Burr Brown PCM 1732. Exposure 2010, NAD C542, RCD-02, RCD-1070, RCD-1072 among others, are using this chip. But some CDP manufacturers like Arcam and Cambridge Audio have switched to Wolfson Microelectronics DAC chips on their latest CDPs. The specs of the WM DAC chip is far more superior than the PCM 1732 DAC chip of the Burr Brown. On the other hand, Marantz CDPs which are known to be equally good sounding source players are equipped with Cirrus Logic DAC chips. but which one of these would sound better is still very much debatable...