I'll second Rcprince's response, the A.L. Dac was and still is light years beyond it's time, there may be a few other tube dacs such as Audio Note 4 and 5, Zanden, Audio Aero Prima Dac, that sound great also, but when you get this far, it's system and preference dependent. I like tube rolling to "flavor mine to my tastes". My previous dac for ten years was a modified Cal Alpha tube dac, as good as it was, the A.L. 34 took my sound to the top tier in all areas.
