I can not A/B the Bel Canto against the Sigma. I owned the earlier version of the Bel Canto (just before the 1.1) for about a year. The Bel Canto had more subtle detail and a larger soundstage than the Micromega Duo BS2. The Micromega was a little smoother and richer sounding. The Bel Canto worked great for me while I was using it with a Parasound CBT2000 transport. However, for reasons irrelevant here, I needed to switch to a cd changer and that combination with the Bel Canto did not work as well. I was willing to trade some detail for tonal balance so I sold the Bel Canto. The Cal Sigma is a little more refined than the Micromega, but it does also present more information. I especially liked what the Sigma does with violins, which is one of the weaknesses of digital reproduction. Images seem larger, something I had not experienced since I sold my Theta processor years ago. Does it present more information than the Bel Canto? Tough call, but I can tell you absolutely that the Bel Canto is not 100% better which is about what the difference in cost will be (if not more). Consider this: if you buy the cheaper Sigma you would have $ left over for better cables, maybe some more cd's and you can play with tube rolling.