"The SP-3 is an uncompromisingly superb analog preamp that also includes Bryston's excellent 24/192 DACS....." He tests it with the Sony XA5400ES and the Oppo BDP-95 Blue-ray player and reported finer detail than he got from the analog outputs of either front end. There's much more but I don't want to spoil the fun when you get to read the review.