Hi Pugs..; I just bought a 36S that had been upgraded to 360S status, and it is a tremendous DAC-- everything the above post said, eg deep articulate bass, dynamic, detailed, but still relaxed. I was upgrading from Muse Model Two which also is a well regarded DAC. Well, the 360S was a big improvement, and I think is in a class by itself. Do it and enjoy. Craig
