I only ask simple question and never expected so many arguments. So many dealer agents here pretending to be "honorable" impartial members makes me very suspicious why they attack and make claims when they don't even own the DAC or heard it. If they had then they would be falling over each other to recommend it to everyone. Why I say so?
I ordered one last week after getting the feeling that this DAC must be very good if so many people take their time to claim it is no good when they have not owned one ever. I only got it yesterday so I am still burning it in.

I have only Linn system to compare. I stopped counting after I passed $20K spending on it. So excuse if you have tried Beresford on far more expensive system than me. I am just poor fish monger who looks after his money.

I wanted the Beresford to help me improve my SB3 after I read on Beresford website that it can make my SB3 sound far better. Nobody else makes that claim so I wanted to see if it is true. I can send DAC back if I cannot hear anything better. I am still burning in DAC but results so far is here.
Beresford DAC against SB3 - Beresford makes SB3 come to life by very big margin. I no good with explaining and writing small details but difference is like night and day. Beresford removes like a curtain from the sound. And bass and treble are now very close to when I play same record on CD.
That is what I wanted the Beresford for and I am happy to say it is even better than I expected. I am glad I did not believe the bad mouths against the Beresford. Otherwise I would have spent a lot of money on another DAC and perhaps get same pleasure as spending far less on Beresford.
Beresford against Linn CD player - Linn is better. But Linn cost more than 30 times the Beresford. But it is not 30 times better. How do I put cry smiley here? Because I am disappointed that I spent so much money on high end name and system and then find that cheap DAC that costs less than my cables is so good.
My advise to anyone wanting to buy a DAC is to stop reading posts from people who tell you that you should not buy this or that make unless there are breakdown slow delivery or other problems with the goods. You should listen for yourself. Maybe then you can find out like me that it is not how much you spend but how much you get for your money. I read many forums that said how good MK6.3 is and I am happy that I put my trust in many posters who have good reputation on their own forums and who recommended the Beresford. And I never had to mention that I have a very expensive Linn system. I am sure if I had then people would have recommended something in $2K bracket. Now I know that all the claims that beresford is highend beater are absolutely true.
Thank you all from a very happy Beresford/Linn/SB3 owner