Not finalized yet. Still evaluating different components configuration and PCB track modifications versus the standard Gator. I have been offered a small quantity of Elna Solmic bipolar caps (which I had a difficult time finding for some reason), which would give me just about enough parts to make 30 pieces with a different headphone upgrade, plus another 20 pieces without the headphone upgrade. My main problem is that the DAC itself needs the power supply filter mod that I showed in a topic that I can't find right now. I don't even know where I put the pictures. Without that mod the extra audio depth might not be so beneficial. Primarily designed for my listening pleasure of 24/96 files through optical or coax. I can't detect any worthwhile improvements on USB and 16/44.1, but that could be down to my ears or my amps/speakers. So I am going to have to interrogate the prospective buyers before deciding if they would benefit from the upgrade or not. With only 50 pieces to be had, and at a far higher cost, I don't expect a flood of inquiries .