Gentlemen, thanks for your inputs! I am not technically minded nor have I listened to the SB stock vs upgraded. My argument (yes, one could argue it is an imperfect analogy) is the use of a CD transport (a heavily modified universal player vs a cheap stock dvd player) feeding the Altmann Attraction DAC with Red Wine Audio SLA battery pack. I have difficulty distinguishing the sound between the two transports. I therefore concluded that the transports feeding the Altmann DAC made very little, if any difference. The SB2/3 digital out is much like the digital out from the CD transport, am I right? If so, it follows that the main difference would be the pedigree of the DAC, not the transport. BTW, the creator of the Altmann DAC, Charles Altmann, is of this firm view that transports make very little difference, especially if the DAC comes with his anti-jitter feature. But, what I am hearing from both of you gentlemen is the opposite, and that the PS does make a difference! The distinguishing feature of my case is the fact that I have Charles' anti-jitter facility which therefore is leading me to conclude from my actual listening sessions that the PS makes little difference. Can any Altmann DAC owners who also own SBs (stock, then upgraded PS) to chime in with their views.