Benchmark VS Mark levinson 36 DAC ?????????

which one better?. given : any transport
Classe amp(mono block)
B&W speaker or 1.6 magnepan
thanks for all input
If decide on a Benchmark DAC 1, I highly recommend the Parts Connexion (PCX) XLR or RCA mod.

In my system, after the XLR mod it's competitive with DAC 4X the price.
I agree with Knghifi...I have the Parts Connexion RCA mod, and found it to be a legitimate leaps and bounds improvement over stock.
Actually stock Benchmark is not very good. I heard it in a system I'm familiar with and was very surprise after reading all the raving accolades. After the PCX mod it was a HUGE improvement and I ended purchasing one.
I agree with { Knghifi } , I was not a all impressed with the Benchmark in stock form , it was not even close to my Levinson #360 DAC . The slightly newer #360 does except 24/96 .