Corrections on above post. The Gustard actually does DSD 64 and DSD 128 via usb and DSD256 and possibly DSD512 via I2S. Does not have separate paths for DSD and PCM. The other stuff is true. Blows all DACs away under $3000. Modded, we shall see what it can do soon versus the big boys. So far, better than Yggy, Wryed for Sound DAC2DSD SE, Vega, M51, etc. And this is stock....read this about the mods: http://www.whatsbestforum.com/showthread.php?20414-EVS-modified-Gustard-X20-Gustard-X20-thread
Quadman prefers digital upsampled to DSD128 via HQplayer on the level 1 modded Gustard to his $20,000 turntable with $5000 cartridge......pretty sweet.