I'd be very interested in your thoughts. I'm going through the same decision making process, M8 or Theorem. I personally want the best sounding DAC section so I can hook it up to my 300B tube amp at home. I'm hoping to be able to test these side by side in the next few months.

  Just pulled the trigger on a set, $300 is just to good. Currently using some HD600's so will be interested in the In-Ear experiance. Now I just need my HiFi M8 to turn up..

Has anyone compared the CLAS to the DAC in the Centrance HiFi M8?

  Do you think the CLAS is a better sounding DAC than that of the AK120? I want a DAC, DAC/AMP or DAP that I can connect to my 300B tube amp at home so want the unit that provides the best sound DAC.

I'd also be interested in this as I want the best portable DAC or DAC/amp that I can take home and plug into my 300B. I wonder if the CLAS -db might be a better sounding DAC. Hopefully I can audition a M8 vs CLAS/Pico at some stage. Unless someone else here can provide feedback?

I'd be interested to know whether using an Android smartphone as a transport provides the same level of sound quality as using a DAP like the AK100/120 into the M8.

Are there any DAPs that connect digitally through USB?? If there was I could get the IDevice M8 and use a DAP, IPhone and laptop as transport.

I'd be very interested in hearing comparisons on the DAC section of the M8 as 50% of my usage would be connected to my home system.