Thanks to all for the input. I especially appreciate your review, Tubegroover. Let me be a little more clear in where I am coming from. My current source is the Oppo 95 and I am more than satisfied. It provides excellent detail and soundstage (with the right cables of course), and best of all a dramatic musicality. I always found that a somewhat ridiculous term; what isn't musical about music? That is until I decided to go with a dac for my huge collection of music on an external hard drive and compared it to the Oppo. When I play a CD through my MacBook and Musical Fidelity m1 DAC (Stereophile class A), the music loses drama and the bass disappears. It is just not as enveloping. It's stale. Going back to the Oppo was an amazing difference. So I thought that perhaps a DAC that shares the Oppo 95's 32 bit Sabre chip might be the way to go, hence asking about the EE tube plus and Wyred's DAC 1 & 2. Tubegroover, I find it particularly intriguing when you say that the EE improved in all parameters over the Oppo and that in some ways the W4S even bests that. I agree that I must audition both. Unfortunately Bill from Morningstar won't allow it. I'll let you know when I am able to get my hands on each for a head to head comparison. Thanks again.