Yo Ken, Read the review by Robert Deutsch in Stereophile (Dec 2000) of the Bel Canto DAC1. He likes the MSB Link Dac III better for about the same price. Robert raises a good point about the DAC being a means to an end...what do you want your system to be that it isn't now? Smoother or more dynamic? Personally I would skip the DAC because A/V pre-amp processors have them anyway. Upgrade the pre-amp or save your money for a new DVD-audio/SACD player. Blink twice and they will be a $1000 or less. I had the Bel Canto home for a weekend...it is a nice smooth DAC but it didn't sound better than my Rotel RCD-990 and it doesn't have balanced outputs.
