Msw26: One thing should be very clear, not all DACs sound the same. That's something you should glean from all of the threads on DACs. Some people love each of the DACs you mentioned, as they have their own sonic signature. This is a really difficult decision, and can best be made by trying the unit in your home system. Many of us stress home auditioning of every piece of equipment. Ideally, you'd get each of the 3 DACs you mentioned for home audition, and make your decision. One little problem is that DACs require burn-in. So if they don't have the chance to do that, then you won't be hearing what the unit is really capable of doing. I'm sure someone could say that you'd be happy with any of the DACs that you mentioned, but don't you want to get what you personally find the best? And when you auditionn at home, keep all the factors constant, including digital cables which have sonic signatures of their own. The surprise is that this is what many of us consider fun!