Hello Mriggs, I'm with Garfish and 1439bhr on this one. IMO and in the context of my system the ML360s had the best overall balance of virtues that sounded just right. It has tremendous detail and a huge transparent soundstage that is relaxed and at the same time does not get in your face. It will also have a future as Mark Levinson always offers upgrades for their DAC's as technolgy evolves so you can always have a state of the art DAC at its price point without losing your initial investment. All the best, Tom