I built an AN Kits 4.1LE some years back, subbing in some VH Audio Copper/Teflon caps. It sounds much like others have described. Decent detail, but certainly not digging in as deeply as my Lampi Pacific. Warmer, rounder, kinder to the music - - just a pure joy to listen to in my second system. More "analog" sounding than a lot of ss DACS. It does respond to different tubes, to be sure, and really likes a rectifier upgrade. I think its a pretty good DAC for the money, if your systems needs a source that is not "in your face" - - then it's a good match.