You are probably posting this because of the recommendation that I made on another thread. I don't think that anyone here can answer this question. Pioneer had earlier players that did a conversion from DSD to PCM however they guard their technology quite closely and do not provide this information in their literature. All I know is what I hear and what I hear I like. I have been through resin turntables with insanely expensive moving coil cartridges and boosters. I have had at least 10 CD players and 3 DVD-A players and while this is my first SACD player I know that after breaking the unit in it sounds really good. Also, there is that factor that you can pop any CD\DVD disc in there and it plays. what other equipment do you have?