Lanny, I looked at RAM's website. They seem to have it all covered, but one thing I did not see (and didn't expect to) was any mention of DAC replacement. I'm of the feeling that along with all these great analog and PS mods, the digital section has its own issues that may need to be addressed. If the DACs are not of the very highest quality then is it worth doing all this other stuff? I don't know what the 4960 uses, but at about $120 retail it's probably not using the high end line of BBs, Wolfsons, or AKMs. I'd be curious to hear RAM's view on whether their full blown out mods on different machines have significantly different results relative to the DACs that are used.