Well I have the highest version of it now costing about 400 from them.. it has mundorf coupling caps, better opamps, several other caps and mods thru pacific valve, I like it a lot, very smooth and musical, very close to analog, basically it is better than the standard DAC Ah no doubt, but the original is the best for the money.. I have owned all variations of it now, including the mid level upgrades, all were very good overall.