Right, I never said the DIP eliminated jitter, I'm sure it can only reduce it. Its low price shouldn't be held against it, and appears very well made inside (though could be better shielded -- what it radiates makes it necessary to keep it a safe distance away from my phonostage). It's widely regarded as effective with independent test measurements to back it up. It does have iso trannies on the inputs and outputs. The "24/96" version I own uses the CS8427 chip for the PLL, not a SRC, and reclocks. Steve says that a completely effective unit doesn't exist, except maybe his own which isn't for sale yet, so I can't feel too badly about taking advantage of the cost-effective DIP. And if that's true, then it should also be true that there's no box out there which can render the differences between transports unimportant, which was my main point, the question of whether jitter alone is really the whole story aside.