Bel Canto DAC-1

I think it may be the best value DAC out there (for CD, or DVD audio discs), but I've not heard the Perpetual Technologies one. The analog section is very likely to be superior with the Bel Canto. My advice is to audition the Bel Canto, Perpetual, and MSB 3 with upsampling option, ALL AT THE SAME TIME. Then, decide which one you like best, in your system. Then you can tell all of us which one wins.

I have been using the Bel Canto DAC 1 for two months now. I have not regretted it for one minute. I recently attached an Ortho Spectrum AR2000 Analogue Reconstructor between the Bel Canto and the preamp.... The result... the sweet, coherent sound that the engineers intended... no digital harshness.... an awesome combo.... the thoughts have my purchasing a TT have disappeared.

Thanks for the responses. Innhitman-- what, pray tell, is an Ortho Spectrum AR2000 Analogue Reconstructor? Where is it available, and what does it cost? This sounds intriguing, and I REALLY appreciate your assessment of the DAC-1. Also, what is a TT? (turntable I bet-- it just clicked into place)? Do you mind telling me what other components/speakers and wires you have in your system, ie I'm curious about how high on the high end hog you are feeding? Thanks.