Hi, I listened to the 300D dac approx. a year ago and thought it sounded awesome. It was connected to Sim amps, Avalon speakers and the dac was connected to a Wadia dock using an Ipod. I was surprised at how dynamic, detailed and non-fatiguing this system sounded. I had them also connect it to Dynaudio speakers and it sounded just as good with them. I can't remember the amps in the second system, I wrote up my findings about this and other dacs I listened to somewhere in the digital discussion. I am still considering this dac, amongst others, but I am having a lot of problems with my amp/pre-amp and can't buy anything until I get it resolved. Another cdp I am interested in is the Denon 100th anniversary SACD player. I have listened to it 2-3 times and it sounded very good but the bass was a little light. I don't know if it was the speakers (Boston) or another part of the system, that's why I would like to get others' feedback. It plays high res music, is a complete cd player (not just a dac) and looks great. Sandra
