I just picked one up recently (I kind of followed your recommendation, Richard) and am absolutely thrilled. Totally agree on cables and PC and I just started putting my SB3 into a Monarchy DIP upsampler and it definatley has equaled my Esoteric X03SE on redbook (listening to an LA 4 SACD now on the Esoteric and it is heavenly, but I digress...). I described it to a coworker who is also an audiophile (has the Puccinni and Uclock) and the most accurate description I could come up with is that the Berkeley just does it 'right'. Seemless soundstage, framed by the speakers, incredible resolution, great detail and dynamics. The way it retrieves the lowest sounds (off a squeezebox) is simply astonishing.