My friend and I directly compared his Audio Mirror D2 with my Bel Canto DAC2 in his system. Bel Canto sounds much smoother. Has stronger bass and dynamic drive. It is also much more fluid sounding in the midrange. And is not as bright as Audio Mirror, but at the same time does not lack detail. We compared the 2 dacs with the same interconnects and power cords, using the same digital cable, and both of us preffered the Bel Canto. It's all matter of synergy of course, but Audio Mirror, as good as it sounds, does not come close to Bel Canto. The difference is very audible.