The Philips CD 104 was one of the earliest Compact Disc players, introduced in the mid-1980s. It employs the Philips CDM1 mechanism, known for its robust all-metal construction and durability. The player utilizes a Philips TDA1540 DAC, which is a 14-bit digital-to-analog converter that debuted with the CD format. This older DAC model is recognized for its warm sound quality, although it is limited by its 14-bit resolution. Notably, the CD 104's build quality is impressive, utilizing no plastic components in its construction, including the chassis and tray. The player features modifications potential, such as PCB tuning and the option to remove the oversampling function for enhanced sound performance. Users have reported significant improvements after applying modifications, including replacing capacitors and upgrading op-amps. The power supply of the CD 104 is notable for its large heatsink and stable regulators, although the design can be sensitive to capacitor quality. Overall, the Philips CD 104 is acknowledged for its solid performance and reliability, and many enthusiasts consider it a valuable piece of audio equipment.