There is no comparison, the Benchmark is a decent dac, but no where near the class of the SA 50, I had a customer trade in a Benchmark and I listened to it, when it came out a few years ago it was ahead of the pack, today, it is a decent sounding dac for the money with numerous dac's which outclass it, I would take the new Hegel HD 20, which if it sound better than the remarkable HD 10 will be a hard dac to beat for the price.
Dealer disclaimer.
