As long as we're straying from the topic, in the December Stereophile, the DAC 1 finally gets its long overdue review. RD claims to prefer the MSB, Full nelson upgrade (I think this must be done when purchased at the factory, not sure about sending it BACK in) with the P1000 power supply and upsampler chip. Total price: $1382 retail. He claims that the sound via the MSB is more exciting and more dynamic. There is also another company that does another mod on the MSB, and I believe that this mod was reviewed in sounstage (www.soundstage.com) recently. There may be an upgrade available for the Bel Canto power supply now. I will probably try the MSB first. I can definately swing it much easier a little at a time. You could get the standard Link DAC 3, maybe add the power supply or the upsampler, then in a couple of months, add the other, and then a couple of months later, send it back to MSB for the Full Nelson (or Half nelson, if you dont need a balanced digi connection), and you're there, PLUS MSB will have a 192khz upsampler sometime soon. If you have plenty of money now, you should demo the dCS Delius and Purcell, which is near the top of the food chain right now. Good Luck.