I have the PSU-10 and it takes all of the great things about the PH-10 and significantly improves on them. Much lower noise floor, especially if you don't have a power conditioner. (I measured with an SPL meter) Better soundstage and more precise imaging. More bass slam and beautiful high end sparkle without being harsh. It really is a great unit. Oh, and @robelvick, the combination of the PH-10 and PSU-10 absolutely slays the PS Audio NPC. I know - I have one and compared back to back. Shoot, the PH-10 kills the NCP, but then again the NPC has a very good ADC, which is what I use it for. I cannot recommend this combination highly enough. If there is a better unit for $2500 out there, I'd like to hear it!