Yeah, I agree that if you have a expensive high end DAC with the reclock and jitter reduction functions, you probably don't need the DIP. But if you have an older DAC or a preamp with a built in DAC and dont want to give them up yet or not ready to fork big $$$, or building a low cost but decent system, then adding the DIP is something to consider to improve your existing sound. Anyways, in my case and as an audio enthusiast on a budget, I'm not ready to give up my Cal Sigma tube DAC yet. It still sounds pretty darn good compared to many current DACs. Plus, I have exchanged emails with Mr. Poon and even though he is trying to retire, he is not going anywhere for a long while as finding a successor for his company is not easy. So adding the Monarchy DIP for me at $240 is a good choice and no brainer.