I mentioned the Vitus RD-100 dac earlier, but I have to say that as my current Vitus SCD-025Mk2 dac plays in, I have been astonished at how resolving and analogue-like this dac is. I previously owned one of the best Delta Sigma dacs ever made; a Vimak DS-1800Mk2, and the Vitus is on a whole nuther level. The SCD-025Mk2 is essentially a full Signature series dac, with a heavily modded Phillips Pro2LF transport. Vitus use ADI1955 dac chips, a new in-house designed & built upgradeable master clock, new I/V converter, new analogue modules etc and is basically a whole new beast. Vitus use sample rate conversion and achieve a sample rate of 384kHz with 24bit resolution. The analogue stages are taken from the SL-102 preamp & the multi-regulated power supplies are built around very efficient UI-core transformers (ala their Signature series power amps). It is a top flight dac & deserves to be playing at the top level of RB standard converters.