MSB's iLink iPod dock and modification, which is currently limited to fifth-generation iPod classics only, changes the player itself, allowing it to output a proper S/PDIF digital signal, although the iPod continues to function in the normal way.

Wadia's competing 170iTransport can be used with a wide range of standard iPods because it extracts a USB output from the player. While this works well – much better than using the iPod's onboard DAC, in fact – if you've ever compared the USB output of a laptop with a digital output from the same source, you'll know it isn't the last word in fidelity.

This is partly why the iLink is so expensive for a dock, because it isn't just that – it's a modified iPod classic as well.

MSB says that the current generation of classics are not suited to the application because it's so difficult to open them up without damage. Unfortunately, it doesn't bode well for anyone wanting to replace a battery, but that's always been an iPod issue.

MSB's argument is that by modifying an iPod so that it emits a digital output and carefully treating it, this ubiquitous personal audio device is capable of results that can equal a CD transport. Controversial stuff, especially as MSB makes such a transport itself.

The company also considers the iPod to be the best audio server available today because it's inexpensive, superbly designed and – with the company's intervention – capable of high-quality sound. If it's more than competition for CD transports, it's trouble for music servers, too.

MSB ilink ipod dock

The iLink also has a feature that you don't see in other docks: it can transmit its signal via RF when you stick a small transmitter into the iPod. This allows the selection and playback of tracks from an armchair. Sound quality is improved if the player is placed in the dock, but it's still a useful feature.

MSB has recently added the option to upsample the iLink's digital output to 176.4kHz or four times CD's 44.1 sampling rate. This is an unusual feature in what is effectively a transport, because so few DACs accept a digital signal above 96kHz.

MSB naturally offers this option on its Platinum DAC III, so the upsampling option on the iLink will clearly be of interest to owners of this converter. The point is, however, that MSB continues to work on upgrades to the iLink as well as its other hardware. These upgrades can be retro-fitted, should you end up with a suitably equipped DAC in future.

Sound quality

The iLink was largely used with an MSB Platinum DAC III – an extremely revealing and inevitably expensive device – so we also used Russ Andrews' sadly discontinued DA-1. What both converters revealed is that the iLink is as good a transport as most CD players.

In fact, we only found one transport that clearly betters it – the ($11,000) EMM Labs TSD1 CD/SACD transport, a very expensive piece of kit that would be hanging its head Detail in shame had the result come out any other way.

With decent CD players like Leema's Antila II, the difference between it and the iLink – with both going through the MSB DAC – is only apparent on very resolute equipment. If anything, the extra openness and depth resolve of the iLink trumps the greater drive and bass weight of the Antila II. Some will prefer the latter, but the iLink is the more revealing – just.