Theta vs. MSB vs. McCormack

I recommend Theta Digital. I have Cobalt A, Progeny A, Basic IIIA Dacs along with a Theta TLC. All of these DACs are clear, dynamic and very lifelike. I also have a Cal Audio Gamma DAC which is very musical, but grainy compared to the similar priced Theta Cobalt. I have also heard big differences in digital cables and recommend D.H. Labs.

theta is the way to go!!!!!1 prime, progency, or basic kick but on that other stuff

I own a Theta ProGen Va, a Theta ProGen V and an MSB Gold with a special outboard power supply. I use Illuminations Orchid D-60 and Synergistic Research cables. I also have the Genisis Digital lens and the Theta TLC. The MSB is suprisingly good and I use it in my bedroom system. If the rest of your system is rally good enough to hear a noticable difference between the two units you MUST pay attention to the jitter and digital cable interactions. Unless your transport is both superb AND superbly matched to your DAC you will probable notice as great an improvement with the Lens as with a better DAC. The Theta is a class A DAC and you really need Class A components throughout the chain to get your moneys worth.