Cool - have you compared it to your P3?
Sadly, No. I am at FT Campbell awaiting deployment to Iraq. I picked up the DAC becuase it is actually quite portable. For those of us with Mac Laptops or Mac Minis, the optical audio out is an easy path for upgrade. With my projected living accommodations, I will have the best sound in Iraq, bar none!
And I must add, the Fatman ITube/HCT Tube amp is no slouch, either. Highly recommended for office use.
-AF