I can not disagree more with Scrith's comments. My findings are that the transport is at least as important as the DAC. It's not about the ones and zeroes, it's about the timing of the ones and zeroes. This is jitter. I updated from a Theta Data Basic to a Basic II and the difference was outstanding. Half a dozen other transports have fed my DAC (Theta Gen Va Balanced) over the past few years and no two have sounded the same. Disclaimer: I bought land, and live, in Florida. So what do I know?
