Of course, Benchmark makes a DAC now that has volume and balance, so if you like your Benchmark, that would be my suggestion. Rwwear-- Re why anyone would want a balance control--any small differences in speaker efficiency (between two speakers of same model etc), any differences in room layout--asymmetries--any slight channel inbalance in the electronics--these all contribute to the need for a balance control "even" in a "high end system". Not to mention mismatched or poorly balanced software selections.