Bel Canto DAC 2. I replaced a Theta Pro Basic IIIa with it and never looked back. It has received little press, for whatever reason. Though not HDCD, it upsamples 24/196 with the latest BB chips, & has no grain or brightness, is transparent, neutral, & I still can't figure out how it produces the deep, tight bass it does, being as small a unit, without huge the large transformers some DACs have.
