I have an X-DAC that I am considering selling in the next couple of months, but it will be for $160. I bought it two years ago. READ THE ROBERT HARLEY STEREOPHILE REVIEW. It decodes HDCD and pre-emphasis, and it's output stage runs in class A, and has TWO SETS of line level outputs. In short, it is very handy to use.....................I feel that for $160, it cannot be beaten in any performance aspect, by anything else (that huge juggernaught of used basic MSB 3 Link Dac's don't get anywhere near as low as $160, that I'm aware of...and they don't decode HDCD, either. Sure, you'll have those that love to bash HDCD, but it is clearly a superior process to all the others, even SBM and XRCD, even if it's not usually a "night and day" difference...all DAC perfromance aspects being equal, of course, which they aren't).....................Mr. Dark, if I knew you WELL, I would let you borrow mine to try out for a month or so, if you'd pay the shipping both ways, and promise to keep it absolutely pristine (and I do mean "absolutely"). Perhaps we can get to know each other, but I make no promises at this time.................Anyway, I'm not totally convinced to sell this thing at all. I enjoy using it with my Sony carosel changer, and it sounds very well. IMO, the only limit is resolution and "he-man" dynamics, and also ultimate musicality that you get with $3000 worth of digital (my other player)...however, I've recently bought an X-PSU (mostly for my X-Cans headphone amp), and haven't tried this with the X-DAC yet. It may sound so good, that I'd rather keep it, than get to have the small chunk o' change that I could get from selling. Also, my linestage is not the absolute best around, so that is also a factor (my "good" CD player has internal volume and an output stage on par with the best linestages, so I drive the power amps direct with it).