I read the Daggogo review of the Emperical Audio Overddrive and it sounds like a contender. I was struck by one comment the reviewer made when comparing it with several very pricey DACs, including dCS's latest. He said the differences were "subtle" and "subjective". I keep hearing this from reviewers I trust about the differences between the top 10 or 15 DACs out there, MSB and the PW DAC among the list. Anthony Cordesman wrote recently that when he listened to the latest from Boulder, Meridian, and PS Audio that each one had it's strengths. While both of these reviewers had their preferences, they were quick to caution readers that the differences were NOT dramatic once you enter this pantheon of high end DACS. Some would argue that the major differences have more to do with the analog stages than the chip sets. I bow to greater minds on that subject but I suspect we may be reaching the outer envelope of what is currently understood when it comes to digital sound reproduction...until another "Ed Meitner" comes along....not that the living one is resting on his laurels. ;-) the trickle down is resulting in some mighty fine cheaper DACS. Good news for everyone.