I also own a Theta Pearl and for almost a year enjoyed it mated to a Bel Canto DAC 1.1, but now that I just purchased a Kora Hermes, the Bel Canto is taking a break. Both DACs work very well with the Pearl. If you have any reservations about the Theta transports and the mechanisms they use, drop Ed Deitemeier of Theta Digital an e-mail. When I was considering a Theta he helped clear up a lot of questions for me.
