I have a Denon 2200 SACD player with:

>Burr-Brown 24-bit, 192-kHz DSD-1791 Audio DACs

I also am running my 950 which has:

Crystal CS4396 up to 24-bit, 192-kHz processor ( I think I'm looking at the right thing on the spec sheet)

Being ignorant of D/A coverters by the numbers and what is better than what, and assuming I can either have the SACD player or the 950 do the work, which should I have do the D/A conversion, or does it really matter..???

From a consumer point of view, the model of the DAC is something that doesn't matter. The implementation of whatever model they use is far more important, including the supporting analog circuitry. The implications of the various DAC specs (verses the marketing BS put out by the equipment manufacturers which use them) is something you really need intimate knowledge of electronics to sort out.

In the end, it's the design skill of the equipment manufacturer that counts, rather than the particular board level parts they use.

Another way of looking at it... You've connecting the Denon to the six-channel analog input already to get the DVD-Audio and SACD playback. Try listening to a CD via the digital audio cable (in stereo mode for an apple-to-apple comparison) and using the six-channel analog cables, and let your ears decide which you prefer.

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