I own a Levison No. 360S. I would buy it again in a heartbeat. It's the best DAC I've ever heard. Bass is stronger than the Theta's, and the soundstage is wider.
Theta Pro Gen Va Balanced & Levinson 360S
Looking at both of these D/A's.....and wanted to get some responses on people who own theses products or have owned them in the past. The rest of the system is ''older'' Jeff Rowland amp and pre-amp, Avalon Eclipse's, CEC TL-1X transport....Purist Audio Dominmus and Shunyata Hyrda and King Cobra Power Cords. Which one of these two units would fit nicely in my system.....