I don't want to start any controversy here but may I suggest that the sound quality of the Berkeley surpasses most or all of the DACs discussed so far? Mjmch2003, IMO this DAC hits the price/performance sweet spot. It has volume control [volume on each channel can be controlled individually from the remote for balance] which could eliminate a pre-amp if you have a digital only system. Plus it's virtually future proof as far as formats. Definitely worth an audition and consideration if you're in the market for a new DAC. Not cheap but far from the stratospheric prices that some others are going for. Or you could wait until some used units become available.
