Still have my Theta Jade transport, Stereophlie recommended class A, purchased new back in 98. Threshold DAC2, purchased used back in 03. My first DAC was a PS Audio SL3. The SL3 was warm and smooth.. it was easy on the ears, and very pleasant to listen to, but lacked some dynamics. My second DAC was a Theta DS Pro Basic 3a. The Theta DAC sound was totally opposite from the SL3.. it was hard, glaring, super detailed and super dynamic - all of it in your face. I get the best of both with the Threshold DAC2.. it does lean more toward the SL3, but with more detail and dynamics with out that in your face crap!