...reminded me of the best D/A conversion I've had in my system, the TEAC Esoteric P-05, D-05 transport and converter...Compared to my Oppo BD-95 unit, my Integra 9.8 pre-pro, home theater computer, and Toshiba HD-DVD player, this unit skunks them all...I could also hear no significant difference between the USB and S/PDIF input over the test period confirming the remarkable jitter reduction ability of the unit...for its US$1799 list price it is a steal! I just wonder what their Vaughan unit can do better at its higher price point. Read Full Review