I once owned such beast. To be honest with you, it was just there, not incredible, simply there. Perhaps it is the nature of DACs or CD players in general where 99% of the sonic interpretation depends on the recording and the other components to either make it sound superb or to sound like plain Jane. These units depending on the demand of the moment can be very affordable, I mean $300-350? in gon. Nevertheless, even if I need a new DAC, I would not pull the trigger on this one, according to my aural memories.