I'v a Scott Nixon TUBEDAC+ & a conrad-johnson Premeir 9 DAC. The later is also a 16 bit non-oversampling DAC. I've owned numerous players over the past year: Ah!Tjoeb99, Sony 777es, Cary 308. Both these DACs are far more musical than any of the others. Both are very relaxed sounding, easy and . sweet. No digital hard glare edge. Can't think of anything double or triple the price of the Scott Nixon that comes close.