I bought a dac iii (w/ upsample chip) and wasn't particularly blown away by it. Had a chance to hear the full nelson mod on someone else's and didn't think much of that. Sent mine to Andy Bartha for him to mod it and bought his power supply and his hotrodded dvd player for a transport. He uses the best parts available, Black gate caps etc ... Andy's also a great & easy guy to deal with; you can pretty much call and ask any electrical question and he knows the answer. Now the msb/pioneer combo is the best digital I've ever heard, even surpassing my Resolution audio cd55. Now all I have to do is figure out how to put a volume control on the msb.