MSB III vs. Soundstream DAC-1 by Krell

Correction: I was refering to the Wadia 27ix. The 270 is a transport.

You can get a Dac-in-the-box for $60. trust me it's way better hands down. And it's at least around 1995 digital technology. It would be great for your MP3's. very dynamic with allot of detail without being bright. And sorry your right I meant to say 1992.

The EVS Millenium DAC -1A is the way to go. I have owned an EVS DAC ($650) for about 8 months. The performance is great. Ric Shultz (of EVS) also modifies MSB DACs, but his own design is superior. Check the comments found in audioreview.com. For the price range, there is none better!

Check out the Perpetual Technology P-3A DAC. I have also been looking and currently am using a P.S. audio Ultralink which is a little long in the tooth. What I like MOST about the P-3A DAC is that it supposedly sounds better than the MSB Link 3 for starters (according to the dealer who is selling both) and the Bel Canto which I haven't heard; (140 db signal to noise). It also works in conjunction with their P-1A Digital Correction engine which performs multi-functions including jitter reduction, output a 24 bit from 16 bit CD, has software coming out that supposedly provided digital equaization for both room and loudspeakers. The P-1A cost 950.00 and the DAC unit is 699.00. I'm giving it a try and will let you know the results. I am really excited about the P-1A, almost sounds too good to be true. We shall see. Anyone that is familiar with these units I would be interested in their impressions. In any event I have 30 days trial period.

BTY the Perpetual Tech is run by the same crowd that were involved in the Audio Alchemy products, Mark Schiffer and I believe designed by Peter Madnick.