This might not be the BEST DAC for under $1000, but it's a heck of a bargain. Retailing for $399 (I have a couple brand new ones to sell for $359 incl. shipping), it gets you into Stereophile Class B $$$ (very high value) rating. who also co-named it "Budget Component of the Year". For just $539, you get a digital upsampling to 24/96. With an excellent DH Labs D-75 Digital cable, it only sets you back about $600. There are many upgrades available both through MSB and some very excellent tweakers of these units, and though the Bel Canto is superb out of the box, putting another $400 into modifications on the MSB might just beat it out.
