Feel the same way as Horacio. I'm usually open minded about audio components, but when year old thread is resurrected just to promote a competing product by small number of people that cross post to several different threads, it makes me wonder. I did look at the web site for Tranquility DAC. There is very little technical information about the DAC there, other than the use of non-oversampling DAC. There are a dozen different NOS DAC sold on eBay for less than $500. It's not clear to me how this one is different from the rest of the pack, other than the use of $30 extruded aluminum case from Hammond Manufacturing. I would love to hear from someone who compared Tranquility against another NOS DAC, but perhaps in a different thread.