I've extensively listened to the MAN 301 with CD ripper, streamer and built in previous model DAC and it was very, very good. I didn't buy it however because there's better capabilities and value available.
It's VERY good but not surprisingly, it keeps with its professional recording pedigree. Very high-resolution and potentially too cool (for my taste) in certain systems. It's not a sound for everyone. Home audition before you buy, if you can.
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