The DAC 1 sounds wonderful in my system, (with a Pioneer DVD 525 as a transport,) and has been well reviewed in Soundstage. (Check the website for the 2 reviews; one with a toslink connection from a DVD transport, and the other with a couple of other dedicated transports.) http://www.soundstage.com/revequip/belcanto_dac1.htm http://www.soundstage.com/revequip/belcanto_dac1_followup.htm I can't say I have had the opportunity to audition 95% of what is out there, but I can tell you I have used both the Micromega Minium and Micromega Stage 4 players, and the DAC1 is better by far. I have no listener fatigue. I have very little non anologue mechanical sound with this set up. Tubegroover, give it a try with those tubes and let us know. Dreckman, did you have to special request that "ahole.org" mailbox? You have not ever heard the DAC1, I am sure. Happy Listening, Charlie.