A stupid question for which there's no sensible answer.

Room Treatment is number #1. No if’s and’s or Buts.....

Everybody think that, myself included, but almost no one speak about number 2 and number 3 and together, i said they are ALMOST as important...

Then there is no "if" but there is a "but".....

The word "almost" is well defined in any dictionary...

I'd like to suggest a more systematic approach to answer your question, because the direct response is, indeed, "it depends."  As someone wrote early in this thread, the answer to your question is not independent of your current audio system (components, sources and room).  First try to answer the question, "what is the weakest link in my audio system?"  The answer to that will probably prioritize your approach.  Improve the weakest link, then repeat the process.  Here is the rough sequence for me: new speakers, bi-wired the speakers, network streamer (with DAC), new integrated (with better DAC), better speakers, room acoustic treatments.  Each step improved the SQ.  Along the way I swapped out all cables and added a power conditioner but I didn't notice a significant improvement in SQ.  So, OP, what do you think is the weakest link in your sound system, and why?

The room is definitely the weakest part of the system, if you want to call it a part, but as I said earlier, I’m not sure much can be done about it. On the other hand, I haven’t even tried.I’m not sure what the next weakest thing is, which is one of the reasons I started this thread. I feel good about my integrated amp and my speakers, I’m OK with my DAC, and other than that?

Before i learn how to embed my system in a rightful manner acoustically in my room, i was thinking that my dac was not detailed and lack refinement.... Some reviewers had even affirm so in their review despite glowing positive acclaim... I was on the verge of saying that they were right about my dac....


After improving mechanical, electrical, and acoustical settings of my room i completely change my view about my dac and even about my speakers...

Without embeddings controls any upgrade is throwing his money....Except for an evident weakness in the gear for sure...

But how someone can know how to upgrade if he had never listen to his actual system working at his optimal potential S.Q. in the first place?

Try my last creation the Helmholtz-Fibonacci room tuner: 3 sets of brick with holes where you will insert 3 plumber pipes in each three bricks with proportion equal to 1.6 for each 3 pipes, the fibonnacci ratio...Read wikipedia for a definition of the golden ratio... You are probably more crafty with your hands than me, then it will look like a modern sculptures in the room...It can be beautiful.... 

Cost: 3 bricks and 9 discarded copper plumber pipes....the nine pipes are between 5 or 6 inches the shortest and the longest 6 feet or a little more....

I sell creativity, the cost is low.... And the risk more lower.... 😊

You are going to get so many answers your head will spin.  My advise is to first know what type of sound you prefer.  Second is to know why a product/component makes that sound that you prefer.  SS to tube for starters.  Then understand what company makes one of the products that makes the sound you like.  Last understand what makes that product sound the way it does.

One post says R2R tube DAC.  While I agree with that statement since my company makes one, we also have made non-R2R DACs that sound excellent but different.  Which one you prefer, that is the question.  I made a preamp that had 5 different output resistors.  Each resistor has its own sound.  Which one works in your system hell if I know - but with a turn of a dial you can choose what you like or even better for different recordings you can dial in the sound you prefer.  It is like swapping in and out a cable.

I am a source sound person.  I have to have the tone of an instrument first and foremost.  I need to hear the wood of the piano, the decay of the strings, and the emotion.  If the piano does not sound correct to me, then nothing else will.  To me, no other component can do that in my system.

Happy Listening.