I've had this unit up and running now for a few months. SB3 via coax - > DAC 60 -> Cary Cin 11 -> Cary Cin5 -> Kenleigh Speakers -> Smitty's Ears -> Smitty's ! I do not think the DAC 60 has fully burned in, between 75-100 hours of burn in time. Today being a Friday that I'm not at work, yeah!, I did some A,B,C testing. Brothers in Arms: VPI Scoutmaster, Mike's Adcom Cart find, 180G LP, AR PH3SE Great Northern Mod's (very nice) Meridian 508.24, Red Book CD SB3 playback of loss less ripped CD, DAC-60 To my ears, the LP sounded best, set that up as a 10. The SB3/DAC-60 sounded very, very good say a 9. The Meridian CD sounded nice also, say a 8.5. Going off of memory (not fair) the SB3 into the Cin 11 (without DAC-60) was probably in fourth position, down around a 7. (I found before the DAC-60, I could only listen to the SB3 for about an hour or so, without my ears saying - enough!) Both the LP and SB3/DAC060 routes have Tubes in the path, I think the Phono with Great Northern's mod's, gave a more detail sound of the two. Vocal's seemed about the same, it was the chords and piano's that seemed just a bit more alive with the AR 3SE, then from the SB3... To my ears... As Mike, and others have commented - this DAC-60 is alot of bang for the buck. This was my first dealling with Danny, and I thought the cost of the upgrade was reasonable. I felt with my investment of ripping CD's to play back via the SB3 (ITunes and PANDORA too), that having the upgrade at that cost, was a worth while expenditure. From what others have said, the DAC-60 out of the box, is very good too... My thanks to Danny, and my agreement with what others have said: If you are into a SB3, or ROKU, or other - slide a DAC-60 into the mix... ----------- For you other DAC-60 gang - what Tubes have you rolled to? I like this now, but know that improved tubes will add to the mix. Danny, you lurking, any comments on tube paths? Many smiles ahead for Smitty... Best to all!