I had one home for evaluation for about 3 weeks. I ended up getting a Dodson, but the MSB is excellent. Terrific bass, very sweet and pure and musical (which is characteristic of the 24/96 upsampling DACs I've heard), perhaps a little buttoned-down polite and controlled sounding, however. The unit I had was the early industrial design and was so cheesy looking (think K-mart house brand), I'm not sure I could have brought myself to own it. I think they've redesigned it, fortunately.