DAC upgrade: does it worth the money?

I currently use a Mark Levinson 36S D/A converter. I've the
opportunity to replace it with a 30.6 reference. The gap
between 36S and 30.6 should be huge but what are the
biggest improvements I'll hear? I mean does it have much
sense to spend about $6500 to replace my 36S? A couple of
friends of mine stopped me two months ago, when I was
wondering to change my 36S with a 360S 'cause they told me
that the differences between these two converters don't
worth the extra money I had to spend. However the 30.6
should be A LOT BETTER than 36S and maybe this time I should
go on. What do you think? Has anyone done a similar

Thanks a lot!
I went with the 360S and I wouldn’t say I regret it BUT I am contemplating selling it. I bought a Krell KPS 20i to act as a transport ... just for the hell of it I switched to the Krell DAC and ran the transport as a CDP. I'll be damned ... to my ears it sounded a tiny bit better. I have switched lengths and brands of digital cables that feed the Krell and haven’t noticed much difference. I now wonder if I shouldn’t have gone with the 36S and put the money somewhere else or better yet just dumped 5 grand into a CD player. I'm contemplating selling it all as I write this and trying something else.

I will tell you this : it kicks serious butt either way. I would put it up against any digital source 16 or 24 bit and I bet it would hold it's own. The CD recording plays a big part of it ... the new stuff is fantastic but some of that older stuff seems even worse. You are almost there ... I cant imagine the money would be well spent but I guess it would depend a lot on the rest of the system. If that 36S is REALLY a weak point maybe, maybe, maybe ... The new DAC would have serious eye candy points.
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