Reading this thread has been very interesting, but I do wonder whether a Mac Mini, even if upgraded for audio, is an optimal digital source. Also, I have found that there is often an interaction between source and DAC that can makes the combo either much better or much worse than the sum of the parts. For example, the PW Transport sounds great with the PW DAC, but lousy when used with my Behold Gentle G192 DAC/integrated. The Bel Canto CD3t sounds phenomenal with the Behold, but mediocre with the PW DAC. The best digital source I have had in my system, a demo of the LauferTeknik Memory Player, trumped everything else I have tried. In my experience the digital source can matter as much and sometimes more than the DAC. So, this thread may be quite useful for Mac Mini users, but may not be universally applicable. Of course, Matt has made it clear that his views are one man's opinion. But I guess I would be hesitant to conclude that the ODSE is the best DAC...it may just sound best with Matt's particular source.