Uh, do you really expect to hear a difference between 2 DACs that both measure in the top tier with distortion products at -110dB or better? There is negligible difference between them in my view - I'd be stunned if anyone could hear a difference. I got one as an 'upgrade' from my Tone Board/JDS Atom strictly since my Neurochrome amp has balanced inputs, and this gives me a nice 2-box balanced solution - I don't really expect the audible performance to be any better. (not really an 'upgrade' - the TB/Atom will go to work to give me a headphone system, so I needed a replacement for my home desktop)