Please bear in mind that this reply is an opinion based on my sonic tastes, so here goes. It clearly outperforms Arcam rDac, Dacmagic and Rega Saturn and Rega Dac. At the higher end, its timing is spot on, so better-timing than two Accuphase models I have heard (now obsolete), more natural than the earliest Audio Synthesis Dac and P.S. Audio Ultralink both of which achieved detail by what I call negative colouration i.e. too etched.