Has anyone heard the PS Audio Digital Link 111?

I, too, would love to hear any comments (users or professional journalists) on this DAC. The audio press has been curiously mum about this DAC, especially considering how well regarded PS Audio's previous DACs were. Unless demand is so strong that PS Audio decided to hold off on sending out a review sample, I do not take the lack of press reviews as a positive sign. Most audio mags will not publish a product review if it is too disappointing.

i'm also looking at this dac, no one has any opinion? how does it compare with benchmark, lavry, or bel canto?

The Absolute Sound March '07,current issue, has a review. You can also find some comments on the PS Audio forum at their web site.