I've been using a Theta Pearl transport for almost a year now, and love it. During this time I'd been using it with a Bel Canto DAC 1.1 with great success. However, I've been playing with one of the new Kora Hermes tube DACs this weekend, and I must say this box from France is fantastic. The Pearl and Hermes combo is dynamic, resolving, liquid and very natural. And the best thing is the way it soundstages. Huge! I listened to it from 6am 'til 11pm yesterday, and I never got tired of it, but I bet my neighbors did.