Price Paid:  $480.00 from http://www.vermeer.nl

Summary:
I agree with all the 5 star reviews below. I just wanted to point out to DVD owners that when you have 500 bucks to spent, upgrade your system with this DAC!

Strengths:
Puts the audio back in any DVD system, super simple setup, slim and robust case

Weaknesses:
none for me

Similar Products Used:
none

Price Paid:  $399.00 from Audio Advisor

Summary:
I just got the MSB Link III today.They say it needs a hundred hours of break-in time,but it sounds great right out of the box.It blows the MF X-DAC away.You can't go wrong with this MSB product.

Strengths:
Great tight bass,great midrange and treble.

Weaknesses:
NONE

Similar Products Used:
Musical Fidelity X-DAC

Price Paid:  $150.00 from audiogon used

Summary:
ive been listening to this unit for the first time for a couple of hours now it sounds like it cost a million dollars compared to my adcom gda 600 the best bass, mids, highs,biggest soundstage,best clarity ive ever heard also depth you can swim in, realism like their preforming right in front of you, and speed like its on nitro and low price what more could you ask for absolutely kills my old adcom gcd 750 for 1/7th the price i give it one hundred stars for performance and price

Strengths:
everything

Weaknesses:
i didnt get one sooner

Similar Products Used:
adcom gda 600

Price Paid:  $349.00 from ???

Summary:
This DAC makes great audio strides over the onboard DAC's on my Pioneer Elite Laserdisc player and my Sony ES DVD player. A distinct clarity in tonality can be heard throughout the midrange. The highs loose their 'digital hash' and gain some 'analog sizzle'. Definitely use the digital cable from MSB and an appropriate line filter. I don't use a dedicated CD player because of the HDCD, SACD, DVD-A wars going on.

Strengths:
Great sound at a bargain price.

Weaknesses:
Limited in/outputs.

Similar Products Used:
Brickwall.

Summary:
Fantastic DAC for the price. It eliminated the forward sound of my Rotel RCD 971, giving it a more smooth (analog? not quite yet) sound. Details are the same but the soundstage deepened by at least a few feet. Bass is about the same as the Rotel.

Connecting it to my Pioneer DV 525 made the bass tighter and extended. The musical presentation became fuller, warmer. Although this is the case, it’s still not quite up to the Rotel-MSB combo.

The MSB exhibits a different characteristics depending on the source. It will not make a bad cheap source sound like a Wadia or DCS. But it will improve the sound up to a certain extent, to the best of its ability.

Great product MSB!

Bryston B-60
Rotel RCD 971
MSB Link DAC III
DH Labs BL 1 S2
Monster Datalink 100 Digital Cable
Radio Shack megacable (waiting for delivery of T-14 biwire, performance should be a big improvement from Radio Shack)
B&W 602 S2 (see my review of this in the speaker section)
Custom made sand filled speaker stands on spikes

Strengths:
Smooth overall sound, clear imaging, deeper soundstage.

Weaknesses:
None for the price