If you are handy with w soldering iron, check out the RAKK DAC kit over at K&K Audio (kandkaudio.com). I just finished putting mine together (passive output stage, Tent Labs XO board) and it sounds awesome! Blew away my MF Trivista 21. If my buddy hadn't bought it, the '21' would by up for sale on A'gon right now. Kevin and Dave have a seriously good kit. Well worth checking out.