I know this posting probably won't be very helpful, insofar as I really don't have a lot to compare my Cary Xciter DAC with (well, I do own a Headroom ultra micro DAC and amp), but I own the Cary Xciter DAC and the Cary Xciter amp (I've had them for about three months now, though I don't have that much time actually playing them), and the combination sounds wonderful - absolutely smooth, in a good sense, and no "digital harshness" at all. I mainly listen to high-bitstream classical music and classical redbook CDs, but I am also pleased with this combination with respect to classic rock, vocals, jazz, and a variety of world music. I am using the USB connections only for now, and mainly with the Grado PS-1000 and Sennheiser HD800 headphones, so I haven't even tapped into all the DAC's capabilities, but I am very, very happy with my purchase. So, for what it's worth, I simply wanted to get the word out that the Cary Xciter DAC (and the Xciter amp) really is/are something special (and apparently, for reasons that are beyond me, very little known!)
