Changing the tubes in the JD-100 changes the tilt and the tonality just a bit but, it does not change the basic character of it's sound. Which, is very good in that it is fluid, full(slightly bloated) and musical. However, the soundstaging lacks the definition and placement of top line dacs such as the relatively new Musical Fidelity Trivista 21 driven by a cheap Pioneer DVD player as a transport. This I have compared at length so I am confident in my remarks.