All right boys and girl, here is what I hear using the upgraded Bel Canto Dac-1; All music (individual instuments, hand held percussion, bass including vocals) are more detailed, have a richer more dimensional sound with better resolution and body. I listened to 8 cd's I know extreamly well and heard small details that I never heard before. It was also as if a layer had been peeled off and I was closer to the music (this happens to me every time I make a significant upgrade). Please keep in mind this is a game of diminishing returns, for me it was worth the $150 plus one way shipping and insurance. I am happy with the upgraded Bel Canto Dac-1. Others of course mignt feel differently. I have not had the oppertunity to compare the Dac-1 to any competitor other than the Birdland Dac (send me other Dac's and I will do an A/B comparison)! Components used: Salamander archetype 5.0/Megaspikes, Chang Lightspeed 6400, Audio Points on all components, Silver Audio Symphony 48 speaker cable, Klipsch KLF 30 Series Towers (102 dB), Silver Audio Appassionata interconnects, Cary 94 Pre-amp/Silver Audio Power Burst PC, Wadia #20 Transport/Black Mamba PC, Illuminations D-60 digital cable, Bel Canto Dac-1/Black Mamba PC, Cary SE 2A3 Monoblocks (5 watts per ch)/Eel Reference PC and/or Conrad-Johnson 11-A amp. I hope this is helpful!