I agree with Teejay concerning build quality, reliability and sound quality of the Concert Fidelity line of electronics. I recently had my CF line stage and amps upgraded by The designer. Turnaround from my house to Japan and back was one month and both upgrades were quite empirical. The DAC is non upsampling one bit technology. This makes for a lush, vivid, incredibly musical presentation with a mid-range to really "stop you in your tracks" and just listen and smile! Top notch gear from a Japanese master! Before you buy any DAC-listen to the 040!
