The M^3 does an excellent job of softening up any harshness that might exude from a K340 (Headphiled, anyway). It's mellow.

Pacific Valve recently started carrying the Musiland ($255 + shipping) as well. I thought about exchanging my DAC-AH for the Musiland but I haven't been happy with PV's customer service at all (unresponsive without prodding, though still probably reputable and trustworthy). I'm not...