Sol, you had asked me couple months ago about Bel Canto DAC1
I now have a new unit from 1/2001 with new upgraded power supply and improved board. My older unit never did work right in my system, DAC would loose digital signal and reset, compatability issue with my gear. Newest units seem to be fine, no problems at all, with improved sound to boot. The combination of upsampling with slow roll-off filtering in DAC 1 does a great job of removing edge and hardness from treble of many CD recordings. Improved 3D capabilities and enhanced fine detail resolution also present. I think most people with close to nuetral sounding solid state gear will love the BC DAC1, if you have a warm mosfet or class A or tube set-up you may like Perpetual Tech or MSB gold link dac which have even greater clarity, but not as smooth a top end. BTW if you go Bel Canto DAC1 I would definitely get a new one with the improvements, over older used one. I am using Musical Fidelity A3CD - HT Cyber Platinum RCA Digital - Bel Canto DAC 1 - Musical Fidelity A3CR preamp. Shunyata Sidewinder cord for BC DAC 1. Hope this helps, Sam