Has anyone heard the PS Audio Digital Link 111?

I, too, would love to hear any comments (users or professional journalists) on this DAC. The audio press has been curiously mum about this DAC, especially considering how well regarded PS Audio's previous DACs were. Unless demand is so strong that PS Audio decided to hold off on sending out a review sample, I do not take the lack of press reviews as a positive sign. Most audio mags will not publish a product review if it is too disappointing.

i'm also looking at this dac, no one has any opinion? how does it compare with benchmark, lavry, or bel canto?

The Absolute Sound March '07,current issue, has a review. You can also find some comments on the PS Audio forum at their web site.

haven't had a chance to read the absolute sound review yet, but will when i get a chance. but i know there are probably a few people who had the chance to listen to the ps audio digital link iii, can anyone who's heard it please comment on how it sounds in general, and also in comparison to other well known dacs if possible?

I've had mine for 2 weeks (playing constantly to break in) and it is truely unbelievable. I use the DLIII via its USB input with a dedicated Windows XP PC running iTunes and using Apple Lossless compression. I previously had a CardDeluxe sound card ($400) and the difference is night and day. The DLIII is very musical. Instruments have a life-like quality, and the dynamic range is much greater. Percussion is amazing. I hear things now in recording I never heard before -- including Yo-Yo Ma breathing. Everything I play now is pure joy. This is the first outboard DAC I've used, so I can't compare with any others. But for me, now that I have this USB DAC, a PC/iTunes-based music server has zero limitations compared to a high-end CD transport, or any CD tranport + DAC. I would never go back to playing CD's directly again since the sound from the PC is now better.