All I know about Levinson upgrades is what I've heard on this site and that was the cost is more than the original cost difference between a version and its "s" couterpart. I'd say check with Levinson but, and I don't know if this has to do with the reorganization @ Madrigral, I've the email at least 4 times and it's never been answered. Nice huh. I'm glad I didn't spend $7000 on that DAC or I'd be fuming. Honestly, with the prices they charge, they really need to keep their customers happy. Well, it's not like I'd ever be stupid enough to pay retail for their gear, even though it's probably worth it.