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.
