Bryston BDA-1

This Canadian manufacturer produces high-end equipment for serious audiophiles: Its BDA-1 uses not one but two DAC processors to upsample your files. It made our uncompressed Beach Boys test tracks sound stunningly full, warm, and alive. It doesn't work wonders: Lower-quality streams and rips still sound harsh. But if you've got the budget – and the high-quality digital music collection – the Bryston's a must-listen. [$2,195; bryston.com]