I had the Bel Canto DAC3 after the Benchmark DAC-1 USB now I have the PS Audio PW DAC. It takes some reading but go to the PS Audio website and learn about using the network bridge and audio over a dedicated music network hard drive and controlling it with an phone. Won't all be out until spring it looks like but appears that it is going to be well worth it. As for USB I have the LOCUS NUCLEUS and even with that USB just isn't good for audio, the bridge will be orders of magnitude better. The TosLink the Bel Canto makes is an upgrade but still not as good as what the network bridge will be in terms of resolution AND I lived with the Benchmark and Bel Canto for many months each, the PW DAC is just BETTER, plus it has filters and sample rate selection, I can get it to sound like the oversampling of the Bel Canto or Benchmark or go Native, it really is smooth and for Red Book CD playback it is just right, I put a lot of money into a lot of audio gear and if it doesn't sound right I get rid of it at a loss even, this unit is pretty good and I'd be surprised to get something better at the $2450 price. But I could be wrong so READ READ READ READ all you can.