Very good player in its day. A Sam Tellig favorite which he still uses as a transport. Built like a tank but its 20 bit architecture is now behind the times. I brought one in 1999 and used it until 2006 when I went with the Benchmark DAC1 which creamed it. Overall, a warm, slightly forward sound with a ripe midbass. The headphone output is ok but no match for a decent headphone amp.