i would highly recommend the pacific valve ah dac lite, especially at its price point. i have one connected via mini toslink to an apple airport express wireless to my powerbook and apple lossless files. bought it as an interim until i decide which higher end dac to purchase and i think it's very musical, not harsh at all. i can't recall significant performance decrease from my former cary 303/200 cdp though i never did side by side testing.
