Roku M1001 sound quality
I have owned a Roku M1001 and got shot of it because it suffers badly from dither-induced noise caused by internal upsampling from 44.1kHz to 48kHz. The net result is a horrible low-level buzz that is quite noticable on quiet music (especially classical) and it doesn't need fancy amp/speakers etc to hear. The older M1000 does not suffer from this (I now own two courtesy of eBay). When Roku produced the M1001, they did a cost-reduction exercise and used a DAC that samples at 48KHz, hence the need to up-sample. Upsampling in this way is mathematically messy and the result is there for all to hear. I'd avoid the Roku for this reason. A friend has a SqueezeBox, and it's superb.