Which DAC is supposed to be better?

Tim: I currently have a Cal Sigma II DAC with the 24 bit upgrade in "as new" condition listed here at Audiogon for $550 shipped. Understand it is not my intent (nor has it ever been or should it be) to use this discussion medium to hawk a sale. Merely, I noted your reference to the Sigma and thought you might wish to first consider demo-ing IT in your setup, as an alternative to spending say, $500 more on the otherwise well-founded aforementioned suggestion of the Millennium DAC II. Please note this is in no way intended to disparage the highly regarded Millennium DAC. Rather, it is to inform that you have presently the opportunity to experience hands on, this excellent, latest iteration, Sigma II tube DAC unit and if in fact you should find that it's not quite your cup of tea, you can always turn around and pump it out for pretty much (if not absolutely 100%) what it cost and move on to something else. IMHO, synergy is the be all and end all of any system of components and it doesn't always or necessarily hold true that more expensive will result in an improvement with one's associated equipment. Clearly, the more you can experience/experiment first hand without costing you anything, the better.

Hey, sorry guys (Leo and Tim): I see I mistakenly addressed my response to Tim, instead of Leo.