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The best complement I can give the Benchmark Dac3L is that it is as transparent as I have heard a DAC to be. Replaces my Arcam irDac-II - not that there is much wrong with the Arcam unit. Like most DACs, whether that's worth 2000 euros more than the DAC it replaced is hard to say. I am glad I have it and enjoy listening to music via it. Will be looking to add a power amp downstream and making this the heart of my hifi system. Useful pre-amp features. Doesn't look like 2250 euros worth of dac (if such things are important to you), nor does it have a fancy display... What it does do well is convert 1s and zeros into analogue sound - something that is more important to me than how it looks or having a fancy screen that tells me information I already know.