I own the non-Pacific Valve modified DAC-60 and replaced the stock Sovtek's shortly after acquiring it. While I noticed better bass response, improved system speed, and gained a fair amount of blackness by going with a DAC, something seemed to be missing. So, I went with a pair of JJ Tesla's from Upscale Audio at $30/each. These tubes were very smooth, airy, and made the Sovtek's seem congested. After reading a few glowing reviews on the Amperex 7308's, I figured that I'd give them a try. Wow! Where the Tesla's left off, the 7308's took them to another level. These are much more detailed and warmer sounding than the Tesla's. While they were $80/ea from Upscale Audio, they were well worth it. much more detailed and warmer sounding than the Tesla's. While they were $80/ea from Upscale Audio, they were well worth it.