I cannot compare the DL III to other stand alone units, however, since I have had mine and have used it with several different CDPs I have been extremely pleased. It seems the music is more life-like, more three dimensional, especially the midrange-voices, strings, piano. I hear the Cullen mods are even better and I am considering it, but I don't want to do without my unit for the time it takes to do the mod. I give it a hearty recommendation.