Panderso is right. The DAC performance is heavily dependent on the transport. With a friend of mine we played a bit with the Trivista dac. The system was: Krell kpsc-28, siltech classic qs-110 ic, krell kav-280pre, siltech classic qs-110 ic Krell kav 2550, siltech ls classic 110 (?), Sonus Faber Cremona (plus siltech powercords). Putting into the system the Trivista DAc connected to a MF 3.2 cd player as a transport, you get the typical bad cheapo MF sound of the E-series: rolled off highs, muddy bass, slow creamy sound - some like this sound, but compared to the Krell kpsc-28 it was really very bad. It was so disapponting that after a few minutes we stopped it. Than we changed the MF 3.2 to Orelle 2500 (that UFO-style transport). We got a clean crisp, transparent, quick and punctial sound, comparable to the kpsc-28. The Orelle-MF pair was a bit warmer, and richer midrange, the krell seemed to have more quicker transient responses and better micro-dynamic. But whether one liked this or that sound was really taste issue, but not difference in resolution. So, dont buy it without adressing your transport and hearing it in your system.