Mingles, I did replace the Bel Canto with the W4S Dac. It's no contest between the two. I really didn't expect as much of a difference as I found. Without going into a lot of hoopla, let's just say that the W4S bettered the Dac 3 in every category. The W4S will take 500 hrs of break in to really smooth out and settle down from the break in irregularities.