I tried to keep the cost of the DAC semi low. Dac's start at $50 and can run to over $5000. After reading tons of reviews I ended up purchasing the Emovia XDA-1. I was able to get it on sale for $199.00. The XDA-1 sounds very good, filled out the bass and has better clarity throughout the audio range. The unit can also be used as a preamp. I'm currently using it as a DAC only because I'm still using my Adcom preamp in order to still use the radio tuner.