MSB Link DAC III vs. CAL Sigma

Just to make it clear for all of you who are kind enough to respond to my question, the CAL Sigma is the original version, not the Sigma II and, as I said, the MSB is the basic, unmodified Link DAC III. Thanks for the information so far. Keep it coming. Mike

Well, the great debate between the CAL Sigma and MSB Link DAC III is over. After extensive listening sessions, particularly ones using classical music rather than my usual preferred soft jazz, the MSB is the winner, hands down. I regretfully have to admit that when I read the comments of "jab" saying that the Sigma with the Telefunken tube didn't sound at all like a tube DAC, I dismissed this out of hand. After all, how could it possibly be that a DAC the quality of the Sigma combined with what many have called the best sounding 12AX7 tube available not sound extraordinary?? But, "jab" was right. The Sigma, especially with full orchestral pieces and massed strings, was downright harsh and brittle sounding. Apparently, the top shelf reputation of the Telefunken 12AX7 stems from it's performance when used in preamplifiers. And, "Tacs" was also spot on in his assessment when he said that the bass of the MSB would be stronger and better defined. Fact is, the MSB really outdid the CAL in every respect. The MSB's bass is much deeper and better defined, it is far more dynamic and handles transients substantially better, stringed instruments and piano have considerably more body, and with the MSB I could clearly delineate individual instruments in passages with massed strings. I want to thank all of you for your input and excellent advice. Mike Ballinger