Theta Gen 5a Bal Vs Mark Levinson 36S

What's your opinion about these two Dacs Theta Gen 5a Balance VS Mark Levinson 36S ??
Have any of you the change to compare these both ?
Thanks in Advance
I compared the Theta to the 36, and prefered the 36. It's laid back. I understand the 36S is a bit more forward but still laid back. To me, it presented the music in a very natural way. It also has the option of upgrading to the 360S, which is outstanding. I am waiting to see if DVD-A ever takes off--then the 360S will be a must.
I owned the Theta Gen Va balanced for about five years and added a Proceed AVP to my two channel system for surround sound by running the front right and left output channels from the Proceed AVP into a bypass input on my two channel preamp. The DACs in the front two channels of the Proceed are the same ones used in the Levinson 36 and 36s. I began to prefer the sound of my Theta DaViD transport going into the Proceed AVP over the sound of the DaViD going into the Gen Va for the same reason mentioned in a previous post. The sound was more laid back and refined. It was more relaxing to listen to with little if any fatigue. I sold the Gen Va and am now using a CJ DV2b tube CD player for CD listening. I am still considering a DAC to pair up with my DaViD. The Levinson 360s is one that I am considering but there are no dealers in my area that have one to auditon at the present time. My recommendation would be to go with the Levinson if you are looking for a laid back and relaxed soud.
I own and use both the Theta Gen Va balanced and the Mark Levinson 36S.
I use them with a Conrad Johnson Premier 14 preamp and
Theta Data Basic II transport. Both DAC’S use Levinson cables to connect
to the transport. Interconnects are audioquest diamond and speaker cables
are transparent super. The speakers are DIY Poly Natalia / Swans Allure.

When switching between the two I notice the following differences.

Soundstage: The Gen V places the instruments further apart than the 36S.
The Gen V has a bigger sound stage. Often times you will hear instruments
to the outside of the speaker or directly behind the speakers. With the 36S
instruments are generally between the speakers.

Depth: Both DAC’s have good depth. However the Gen V sound jumps out
at you. The instruments appear to be placed closer to the front of the speakers.
With the 36s the instruments appear to be placed behind the speakers.

Detail and Presentation: Both have good detail but the presentation is quite different.
The Gen V spotlights high frequency sounds. As an example your attention is really drawn to cymbals and tambourines. The Gen V can make recordings sound very good
or really bad. The 36s has a darker, mellower sound. It highlights the lower frequency sounds such as drums and bass guitars. With the 36s, 98% of the recordings sound good.
Very few recordings sound really great or bad.

System Matching: What power amp I am using determines which DAC I listen to.
I use the Gen V with a Conrad Johnson Premier 11a. I use the 36S with a Cary 300B
signature amp. When I use an Audio Research Classic 150, I use the DAC that
sounds best with the CD I’m listening to.
I tried both.Go with the Levinson.Easier to listen to.The Gen 5a is axcellent,but system matching is critical.If you have a laid back set up.The Gen 5a will bloom.If not,it can be a diaster.The Levinson is almost perfect.It's versatile.So you can place it just about in any system and hear it's magic.Good luck.Both pieces are fantastic.It's really just a matter of your preference.
I disagree, the Levinson 36s is much more refined than the theta!!! The Levinson is also much more open and airy sounding. Also Theta is not the best company for there service department. Levinson will bend over backwards for their customers. Good luck make the proper choice and be happy longer. (36s)
The ML is a find dac but i think the Theta is more accurate.The sys will dictate which is best. In mine its the Theta. They have been great to me and have provided me with good service. I have a cj pfr pre mf2500amp snell C5 speakers. If at all possable use it in your sys before purchase. One more thing ive seen 5a as cheap as $1500.00 used. Its a steal at those prices.