It is an amazingly good DAC not even considering the price; I have thought about upgrading to , say , the Rega DAC but I think you would have to go to the Naim [$3500] to be sure of getting something better. I do use mine with the "LITTLE PINKIE" power supply from Scotland which improves the performance considerably. They also benifit from a good digital cable; for a while I was using a $1500 Transparent Reference with mine; the V-DAC was good enough to tell the difference between it and other cables. When HIFICRITIC tested it they noted that all the cables they used cost several times the price of the DAC; they said that it was the cheapest componet they ever tested that could be used in a top end system. Spend the money on a better power supply and a good [$100 say] digital cable and you will have a great sound. I have recently upgraded to the LITTLE PINKIE SE so my regular model is for sale, email me if interested.
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