I think it may be the best value DAC out there (for CD, or DVD audio discs), but I've not heard the Perpetual Technologies one. The analog section is very likely to be superior with the Bel Canto. My advice is to audition the Bel Canto, Perpetual, and MSB 3 with upsampling option, ALL AT THE SAME TIME. Then, decide which one you like best, in your system. Then you can tell all of us which one wins.
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