Bel Canto DAC1 or MSB Link III

I am relatively new to the site so forgive my late response. I have not heard the MSB Link III but have auditioned the MSB Link I. I own the Bel Canto Dac 1. The MSB lists for around $400 and the Bel Canto is about 3 times the cost. However, the Bel Canto vs MSB is one of those cases where the law of dimishing returns does not apply. The Bel Canto outperforms the MSB Link I in every parameter that I can think of. Not even close. I believe MSB has come out with some upgrades and different flavors that raise the price to the level of the Bel Canto, but since I have bought the Bel Canto I have no interest in any other dac at any price. The only thing I can think of that may be a negative to the Bel Canto is that it can sound a little bland when used with the wrong cables, but that should be easy to work around.

There is really not enough 24/96 software available to be overly concerned about. With the Bel Canto DAC-1, the Sony 7000 or 7700 DVD players are suberb transports...and the Nordost Silver Shadow Coax to the DAC-1 will give excellent results. The Sony players do not pass 24/96... but it is still worth waiting a year or two...to see where 24/96 or 24/192 or SACD go...Denon's new 3300 model DVD-DAD player and the new Sony 9000 SCAD,DVD,CD,DAD units will be the next ones to watch....but unless there is enough software...it makes little difference. The upsampling of your current CD collection and the 99.999999% of new releases for the near future are/and will be in the standard cd format...even though 20 and 24 bit mastering are helping to produce better sounding CD's. Also, many people are using the Pioneer 414 or 525, or others with the OPT-1 Kimber toslink cable....I have tried this, and with the right transport the coax with a high-end cable..like the Nordost, or the Wireworld Gold Starlight III, will give much pleasure. Best of luck.

I am currently using the DAC1 with the 525. I am using the toslink connection to the DAC1 and some XLO Reference Type 1 to my amp. I am very much enjoying the combination. I have not heard the Link III in comparison, so forgive me for chiming in, I just had to relate how much pleasure the DAC1 has given me. It is much better, in my system, to my ears, than the Micromega Stage 4 player it replaced. Good luck and enjoy the thrill of the chase!

Maybe a Perpetual Technologies P3a versus Bel Canto Dac1 versus Msb III comparison would be more informative ? Does anyone have experience in comparing these two/three ?

I am currently using the DAC1 with the 525. I am using the toslink connection to the DAC1 and some XLO Reference Type 1 to my amp. I am very much enjoying the combination. I have not heard the Link III in comparison, so forgive me for chiming in, I just had to relate how much pleasure the DAC1 has given me. It is much better, in my system, to my ears, than the Micromega Stage 4 player it replaced. Good luck and enjoy the thrill of the chase!