Mike , I prefer the Theta DAC's (I have the Theta Gen Va and will update ASAP) but everyone hears differently and it would certainly make a difference what equipment you are going to be running.Take your time,don't read reviews and go out and listen yourself. Set up an appointment, tell them what equipment you want hooked up to the DAC that you are going to listen to and take along your favorite CD's.Buying Theta is like an investment as you can always upgrade!
