d9433940_nd___Surround_Sound_Processors__Recommendation
[Issue / Feature] Digital Audio Quality [Recommendation] 
When listening to digital sources such as CD, DVD, or satellite TV, the audio performance of the digital-to-analog converters in your surround sound processor will be crucial to the overall sonic performance of your audio system. Remember that surround sound processors have 6 channels of D-to-A conversion; an equivalent level of performance in a surround sound processor is more expensive than in (say) a 2-channel external D-to-A converter.
Goodwin's High End - Surround Sound Processors
Recommendation