I borrowed this DAC from a friend and got addicted. I just had to buy one for myself. What is so good about it ? As a guitar player I never got this close to the recording. Not only is it easy to sepperate each string, but I also hear every little nuance from lets say a guitar solo. This DAC does realy open the window to the recordings. I hope Sam will test it. He will love it for its musical true sound.