There are a few people who have this DAC here in New Jersey, but mostly the 7510. One local modder loves it as a platform for mods, of which he offers several levels, topping out at around $850. I have heard a fully modded 7510 in both my own home (system in my profile) and at a really high-end demo including ASL electronics and Reference Grand Veena speakers. I also heard about, but did not attend, a comparison in a high-end rig between the modded 7510 and the top-of-line MSB DAC. According to people who were there, the modded Beresford compared well (overall, NOT just for the money!) to the MSB (although the MSB owner has not decided to sell his MSB and buy the modded Beresford. IMHO, it offers excellent detail, soundstage, dynamics and extension at both ends. While it is very smooth sounding, I did notice a very occassional bit of glare iin the upper-mid/lower treble range (a range to which I am overly-sensitive to any emphasis or distortion). While this may not have been due to the Beresford necessarily, it was consistent both times I heard it. Note: Everyone who has owned or modded this DAC has told me that burn-in time, especially for the stock unit, is extremely long, at 100 hours or more, before the unit loses a nasty digital brightness.