@mattmiller
I beg to differ with you. The MCD301 replaced an Esoteric DV50 and it blows it away. It isn’t nearly as good as my Esoteric UX-3 but the UX-3 was 8500.00 The MCD301 was the second model up in the line with the 201 being the entry level. To be honest with you, I do not like ESS dacs, they are certainly not the end all. I had one in my Wyred4Sound dac2 dsd se with Femto clock. It is a forward sounding dac just like the Wyred dac 1 I used before it. That was the main reason I went with the MCD301 because of not having the ESS chips.