Got this outboard DAC (for $695) as I didn't want to spring for a reference CD player or new preamp or a higher priced outboard DAC. I have an OPPO universal CD player that, which has great surround sound for movies, just didn't work music magic for me through its analog outs or its digital outs into my old Sony preamp and its DAC (which is supposed to be great, but....). I had gotten to the point that I was very dissatisfied with the sound of my rig when listening just to CD (Redbook) music and just wasn't listening anymore. It was very harsh, congested, just not musical in any way to my somewhat jaded ears...vocals all clumped together, bass not melodic, flat soundstage. I thought it was my speakers. Wife starting to get nervous when speakers get talked about....

I'm very happy with the DAC and, for the price it, is way cheaper that the alternatives. Several key improvements: music now has "swing," you know, where you want to move with the beat; vocals sound very very natural and sweet...especially harmonies; it's much easier to follow a single instrument's melody line; and bass has improved remarkably: much tighter, more musical, and I think, just more natural. And the soundstage is out into the room, as it should be.

It's a bonus that this unit can also work with a computer via USB, but I haven't tried that. Someday, I'll replace some of the main rig stuff with higher end gear and move this unit to my computer, but this is the biggest improvement that I've heard in my system for under $1K. I've heard that these units along with a Wadia transport work magic for the sound quality from an iPod into a home system.

Highly recommended if you don't have a lot of coin, you already have a bunch of hardware that you're planning on keeping, and you miss the lush sound & swing of vinyl or if digital sounds just too harsh to you. No, this isn't a replacement for a high-end analog system or DAC or CD player, but for the bucks I'm very, very happy.

Equipment:

B&K 7250 Ref II amp
Sony ES preamp (DTS, Dolby, etc.)
Shunyata & monster power conditioning
Signal cable interconnects, speaker, power cables
Oppo 971 Universal CD player
Aperion Intimus 5T speakers (nice bargin here too)
REL Stentor II sub