The Sonic Caft modifications to the DAC 60 certainly are well receivewed, especially by many here at AC. Also, the fact that the mod is promoted through GR Reasearch inspires my confidence. I feel that if there were a problem down the road, I would be able to access dependable service to back up the product. That being said, Sonic Craft is not the only source of modifications to the DAC 60. "Pacific Valve & Electric Company" also offers a mod, but I've not as yet seen the rave responses to this as I have to the SC treatment. The Pacific Valve mod runs $570 and can be found here, http://www.pacificvalve.us/LTDAC60M.html
. On their website they say, "We made a number of circuit changes and modifications. All of the circuit changes we made use premium parts. We replaced a majority of the capacitors with WIMA Black Box Metallized Polypropylene, Mcap Supreme Silver / Oil caps and Elna caps for audio. These together created the sound quality above. We also replaced the stock Electro Harmonix 6922 Tubes with Sovtek 6992 Tubes." Sooooo, how does this compare to the SC deal... and how would we know? I doubt that anyone has purchsed both and heard them side by side. So do we do a parts count, or what? I guess the real question is, "Is the Sonic Craft mod $200+ better than the mod offered by Pacific Valve?" Of course, all opinions are welcome and, this being a thread about Danny's doings, I would expect that the SC modified version of the DAC 60 would been seen in the more favorable light.