I have a CA DVD 89 which is similar to the 99 except for the front USB input. The DAC in this machine has never been named in the tech specs. However it is of fairly good quality. The analogue output from this machine is comparable to a low budget CD player. Played thru my Marantz PM 6002 amp, it gives a close run to my Marantz CD 5001.This DVD player had some good reviews in audiophile mags when it was introduced, in 2006.