I'd like to keep this post related to the DAC's found in the 990. I am mostly curious as to how they will compare with other DAC's found in $500-1000 DVD players. If anyone would please elaborate as to the difference. I see there is an anolog bypass feature which should make it an easy comparison.

My first question that perhaps someone can answer now is how many DAC's are installed in the unit? Is there one DAC per channel or do some channels share a DAC?

It may take us a little time to get much specific feedback, but while we wait I can offer some thoughts... The Analog Devices 1852 DAC used in the 990 is described as a stereo DAC, so I would assume that there is one DAC for every two channels (which would equate to four DAC's for 7.1 channels). You might also look around at some reviews (like this one , for example) of Sherwood's P-965 - the Model 990 was developed from the P-965 design, and both units use the same DACs. Also, I'm on the list for a unit, so when it arrives I'll be comparing the 990's DAC's with those in the $400 Yamaha DVD-S1500 universal player.