Synchro-Mesh

Ozzy probably got one of the few SM's with a non-optimal output transformer. These transformers could be very good or not as good. These have been replaced with a different transformer in the new builds. Mods are available for older units to bring them up to date.

There is also a new transformerless version that can be used with DACs that have a transformer on the S/PDIF input. These SM's have very low jitter (max P-P 150psec with 90% of the jitter in the 25psec range). This is system jitter, not just the clock as quoted by most manufacturers.

Steve N.
Empirical Audio

Old thread, but I have been using one with three different DAC's now and it's killer. I don't even have the power updates, but man does this transform the video system.  I also use it for my blue ray and it too makes the world of difference.  

It is not bit perfect.

It is not, but what it does for most digital sources is quite impressive. It takes a very damn good digital transport to beat the Synchro Mesh.

I agree.  I just use it to hook up the rest of my digital to my sp/diff connection on my DAC as it doesn't have enough connections directly.  I'll be selling it now that my new DAC has so many connections, but it does sound great bit perfect or not...BTW, where did you find out it's not bit perfect?