I too have been worrying about this problem. The problem is that one really has to listen to these DACs to compare them and it is not possible to find dealers that carry more than one line. It becomes especially difficult with the various upgrades available and the availability of kits. I was considering the Bel Canto, the MSB LINK (and its various variants), and the Sonic Frontiers Assemblage D2D-1 upsampler and the 2.6 and 3.0 DACs. I was leaning toward the Assemblage stuff but heard from friends that the kits were difficult to assemble (especially with the upgraded components). I also went to hear and compare the dCS Purcell/Delius combo with the Mark Levinson Reference 30.6, both using a ML 31.5 transport. (I thought that the dCS sounded better, but not by much). I then heard really good things about the Dodson DA217 MkIID upsampling DAC (www.dodsonaudio.com), and will have one on approval for a week or so at my home in a couple of weeks. I'll let you know of the out come.