It is a very good dac, I shopped for one for several years. But the Metrum Octave which I now use is considerably better at a fraction of the price.
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It's a very good sounding unit to my ears. I heard it a few times in Naim's next to the top of the line seperates (non-555 system) and top line Ovators speakers.
Naim is a bit tricky to get to sound right with other brand electronics though IMO, especially their sources. Something always seems just a tad off when mixing Naim electronics with other brand gear. The Naim DAC might not wow you if you're running different amplification like it could with Naim amplification. Of all the brands I've heard, Naim has always been the most picky by far.
Just my opinion.
Somewhat agree with Kbarkamian, sometimes the mix and match doesn't work, although their redbook Cd players shine on their own, as did the Aro in many tables. I haven't heard the Naim DAC in anything other than all Naim systems.
I did love it then, of course, with Naim, nothing comes cheap, and it does sound best with an external power supply, which start at $2595?. Yet if you love that sound then there's no turning back.
What system do you have or are considering? Just to say a DAC is good or bad means nothing without context.