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It's hard to imagine any DACs (unless they are insanely expensive) being better than the Duet's. Apogee is known for having among the best DACs, and the Duet has the same DAC circuitry as the studio quality Ensemble. I have a Duet also (I use it mainly for recording), and I think it's great. BTW, I still use a RSA XP-7 most of the time for an amp, but the Duet's headphone section is pretty good.