Chelillingworth: Thanks for the info, it sounds like a good go. I am looking into very expensive upgrades to my SET amp at this moment in regard to those very areas of sound and may just first upgrade the BC and go from there. Gunbei: I went from the AR Complete and CAL Icon MKII players to the Bel Canto DAC 1.0 (I preferred the sound of the CAL as a stand alone). The BC has a deeper sound stage, improved separation between instruments (especially on more complex material and at higher volumes), reduced but more defined bass than the CAL (the CAL was too bass heavy in my setup and I prefer the balance of the BC) and last but not least I just like its smooth sound and overall balance. I also discovered at a later date that the BC's phase switch can come in very handy with some music tracks. I use the BC DAC with the CAL as a transport, a BMI Whale power cord and Mapleshade and Homegrown Audio IC's in a 300B SET based system with Reynaud Twins.