to answer rocket & rnhood from the previous thread (which was kinda getting side-tracked!), the audio mirror products, as stated by fred, are mfr'd in the us of a, by parts from everywhere. (most audio goods are mfr'd w/parts from everywhere, regardless of where they are actually put together.) afaik, vladimir bezelkov is an eastern european (bulgarian?) expatriot, now residing in the usa.
rocket mentions "kav". if yure referring to kavent, (or vincent - same thing), this has nothing to do w/audio mirror - this is gear mfr'd in china, quite popular in germany, among other places.
re: the audio mirror dac, as this was my only exposure to non-os dacs, i am quite anxious to hear the report of this dac compared to other more well-known non-os dacs like the s/n & the ack! but, as far as comments on the sound character of the a/m dac i auditioned, while i would say it was smoother, but w/less dynamics or frequency extension than my self-modded art di/o, we are talking small degrees, not huge differences. the audio mirror dac was still dynamic & had good frequency extension. and, my di/o is still plenty smooth. which is, i guess, why some folk seem to prefer oversampled dacs, & others seem to prefer the non-os variety. also, it is possible that ancillary gear may play a role. if you have a highly detailed solid-state rig, or a more rounded tube rig, this may effect your preferences. or mebe not - comparisons here are also needed, imo. while i am into tubes, i consider my tubed gear (especially my preamp) as detailed as any good s/s gear.
doug s.