I am not impressed. Agreed with HF+ review. It may be OK for $3K, but ears tell me otherwise. Definitely don't buy it unless you hear it. However, there are a LOT of not so great DAC's out there, some of them highly promoted that I am also not impressed: (Kxxx, Dxxxxx, Pxxxxxxxx, Sxxxx Fxxxxxxxx, Mxxx Lxxxxxxx, etc) If you read my other post, I like the accuracy and musicality of pro gears like dCS and Apogee.