keces, really good for the money and can roll opamps to change sound. Very neutral, well built, no real deficiencies, does not have the bass impact of some of it's competition. Sounded about as good as the Sony 999es transport with a wider soundstage. DLIII is a bit colored, warmish, smooth, relaxed but treble can be a tad dry. Huge soundstage as well. It inverts polarity, correcting it does make it sound a bit different. I prefer it to most of the competition in the <1K category.