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I have a Theta Cobalt 307 if you're interested. Not much info online about it, but I can probably answer anything about it.
spend a little more, this is definitely worth it. this is being sold by a bud of mine from the yahoo fm tuna forum; i would be all over it, but i awreddy have two modded di/o's. http://www.audiogon.com/cgi-bin/cls.pl?dgtlconv&1311813168&/Art-Di/O-Boulder-Cable-Mensa-Modthe seller sent me pics of the innards, (wayne does great work); i can send them to you, or contact the seller directly.this is a great dac, seriously. like me, the seller has two; unlike me, he's letting one go. doug s.
For $325 the best choice will be PS Audio Digital Link III from this forum
still looking.. up to $275...
Bump!still WTB DAC like PS Audio Digital or Super Link I or II, Theta DS Pro/Basic/Prime, Parasound D/AC-1100/1500/2000, Audio Alchemy DDE3, ADCOM GDA600/700, EAD T-7000, Camelot Arthur v3.0 etc.