willcycle - did you ever hear the difference between the ML 380 and your ML 380S? I wish I had purchased a a ML 380S all those years ago, but it was too costly for me at that time, and if I were to get one used it would be as old as my ML 380, so it would have to really bring better sound to be worth it.
triwhiz - thanks for the info on the ML 526. I actually have an ML 5101, and I am very happy with it. Since I already have the ML 5101 DAC and since I do not listen to vinyl, do you think the ML 523 would work as well?

