Accustic Arts Tube Dac II or Berkley Alpha DAC

Rja, your assumption is quite correct. The Berkley retails around $5000.00 and the AA Tube DAC retails for $10500.00.

Fm540i, I too own a AA Tube Hybrid DAC and have compared its performance on redbook to the Berkley, the AA DAC for me was much more musical/natural sounding to my ear's. I own over 6000 redbook CD's and really don't care about HiRez and still have not found a better sounding DAC then the AA Tube DAC in my system.