You will have to listen to both to answer that question. I have had the Tranquility DAC in my system for a month. It belongs to a friend and he needed back. It is an exceptionally good DAC. It will only do 16 bit 44.1K but it is one of the better DACs I have had in my system. It has a great midrange crystal clear highs with great detail, super wide, super deep soundstage, and perfectly acurate bass. Not too much bass not too little "just right" It is the only DAC that I have heard that provided great bass detail. As good as it is I do not know if you need to get in the high res game. I have not decided on which DAC yet becuase there are several more that I would like to audtition so far it is first place and if I do not find anything I like better I will buy one. I barrowed the tranquility DAC from Dave Elledge of PI Audio Group. (Dave PI Audio Group), Darrell and Kevin of Mach2Music have been a tremendous help in sorting out the digital domain for me as I am a Turntable type and I still will take a turntable over digital but digital is still not vinyl but it getting closer. You should check out www.mach2music.com for building your music server. I have one of their highly modified Mac Minis and it was a huge improvement over all of my CD players and computer based digitial music playback systems that I have had over the years.
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