We had an interesting dac shootout last evening, contenders were Benchmark dac ( preamp version ) Berkeley 'Alpha' dac and Weiss 202. It was the first time I had heard the Berkeley as it isn't imported into Europe, because of ROHS and CE compliance issues. We connected the Benchmark and the Berkeley through a Weiss INT202 firewire interface and listened to mostly 44.1 but also some 176/24 material, and the results were extremey interesting, dacs do not all sound the same! Keith.