Actually the M24 and Lite DAC 50 (no longer in production I believe) share more in common.
http://www.positive-feedback.com/Issue25/monarchy_m24.htm
I was a bit hesitant to try the M24, as CC Poon indicated there was a 15% restocking fee if I returned it. However, I'm glad I did. This is an excellent DAC for the money and a steal used. The new version has both the tube and solid state output so you can switch between both.
http://www.positive-feedback.com/Issue25/monarchy_m24.htm
I was a bit hesitant to try the M24, as CC Poon indicated there was a 15% restocking fee if I returned it. However, I'm glad I did. This is an excellent DAC for the money and a steal used. The new version has both the tube and solid state output so you can switch between both.

